International Tax Ruling
HC upholds denial of rebate under Rule 18 of Central Excise Rules, 2002 to Contract Manufacturing Units (CMU) on goods (i.e. biscuits) exported directly from their premises absent permission from CBEC
...View More HC rules out levy of additional 1% tax on purchases at concessional rate u/s 3(3) of Tamil Nadu General Sales Tax Act upon export of goods, reiterating that ‘export’ also constitutes a &ld
...View More CESTAT upholds service tax liability of sub-contractor engaged in rendering service of erection, commissioning and installation despite discharge of tax by main contractor; Rejecting assessee’s
...View More CESTAT holds that "Cheeselings” and “Musst Bites" are eligible for exemption as “Namkeen” under Entry No. 29 of Notification No. 3/2006-CE; Rejects Revenue contention that sinc
...View More HC dismisses Revenue appeal, observes that limitation of 1 year specified u/s 27 of Customs Act, 1962 is inapplicable to claims of Special Additional Duty (SAD) refund under Notification No. 102/2007-
...View More CESTAT sets aside service tax liability on payments made to Film Distributors in respect of screening of films in theatres / multiplex on 'revenue sharing’ basis; Observes that assessee disclose
...View More HC holds that interest u/s 42 of Delhi VAT Act on refund of VAT amount accrues after period specified for processing refunds/returns u/s 38(3)(a) and not from date of filing return; Observes that sub-
...View More HC rules out leviability of interest on delayed payment of Cess on Crude Oil, absent substantive provision obliging assessee to do so under Oil Industry (Development) Act 1974; Rejects Revenue’s
...View More SC finds no merit in assessee’s appeal challenging CESTAT decision which disallowed SSI exemption under Notification No. 8/2000-CE for use of brand name belonging to group entity; Although asses
...View More HC allows assessee’s writ petition, remands matter w.r.t inclusion of turnover under Central Sales Tax Act, 1956 (CST Act) for computing ‘taxable turnover’ under Tamil Nadu VAT Act,
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