International Tax Ruling
SC concurs with CESTAT Larger Bench, rules that value of goods / material supplied or provided 'free of cost' by service recipient for use in "construction of commercial or industrial complex" service
...View More HC allows refund of countervailing duty (CVD) paid under protest, in terms of second proviso to Section 27(1) of Customs Act, thereby setting aside order rejecting the claim on ground of limitation; R
...View More HC upholds CESTAT findings, allows excise duty exemption to “naphtha” cleared for use in manufacture of ‘fertilizers’ against International Competitive Bidding (ICB) under Noti
...View More HC quashes writ petition of Cellular Operators Association seeking to quash Notification No. 22/2015-CE (NT) as being violative of Articles 14, 19(1)(g), 265 and 300A of Constitution of India, holds t
...View More Delhi HC grants refund of Terminal Excise Duty (TED) paid utilizing CENVAT credit towards supplies of goods to EOUs during the period January 2012 to April 2013; Rejects Revenue’s stand that suc
...View More HC upholds refund claim filed under Rule 5 of CENVAT Credit Rules, 2004 (CCR) rejecting Revenue’s plea that application filed after 1 year from order of Commissioner (Appeal) is barred by limita
...View More CESTAT upholds refund to assessee, a company incorporated outside India, of service tax erroneously collected by Department of Posts (DoP) in respect of provision of 'money transfer services'; Notes t
...View More CESTAT holds that amount shown as outstanding from the subsidiary in books of account as on May 16, 2008, not leviable with service tax in view of the amendment to Section 67 of Finance Act, 1994
...View More CESTAT holds that foreign language training institute imparting training and coaching in English, Spanish, French, and German is not liable to service tax under the category of 'commercial training an
...View More HC holds that order of empowerment issued by Commissioner delegating power to Special Commissioner to issue Form DVAT 50 for authorising specific officers to undertake investigation, search, not&
...View More