International Tax Ruling
SC rules on the ‘person liable to pay service tax’ under a lease arrangement between the Govt. (lessee) and lessor; Referring to relevant statutory provisions viz., the Finance Act & S
...View More CESTAT holds that rent received against letting of seized property on account of recovery of outstanding dues, is taxable as “renting of immovable property” service; Rejects assessee&rsquo
...View More SC admits appeal, stays operation of Kolkata CESTAT order which upheld inclusion of transportation / freight charges from factory gate to depot / premises of commission agents in assessable value of m
...View More HC condemns Revenue’s refusal to finalize adjudication proceedings to determine correct Customs Tariff Heading in respect of equipment imported for providing communications, network and broadban
...View More CESTAT dismisses Revenue appeal, directs refund / rebate of service tax collected on rent towards Duty Free Shops (DFS) located in departure lounge of International airports; Referring to SC ruling in
...View More CESTAT quashes tax recovery proceedings against EOU-assessee in respect of raw materials acquired duty-free under Notification No. 52/2003-Cus r/w Notification No. 22/2003-CE, and subsequently destroy
...View More CESTAT invokes revenue neutrality principle to quash service tax demand on commitment fees, royalty fees, reservation fees and advertising fees paid by assessee to Park Global Holdings Inc., USA again
...View More Gujarat HC upholds decision of DGFT to set aside order of Jt. DGFT dropping the proceedings for ab initio cancellation of Duty Free Credit Entitlement scrips u/s 9(4) and imposition of fiscal penalty
...View More CESTAT holds that stainless steel drums used to import goods do not qualify as ‘packaging material’, thus not eligible for exemption under Notification No. 184/76-Cus; Observes that intent
...View More CESTAT allows CENVAT credit of duty paid biscuits brought in packed condition and cleared for exports after stuffing them in container, in terms of Rule 16(1) and (2) of Central Excise Rules, 20
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