International Tax Ruling
CESTAT allows refund of CENVAT Credit under Rule 5 of CENVAT Credit Rules (CCR) r/w Notification No. 27/2012-CE (NT) in relation to professional indemnity insurance services availed by provider of bus
...View More HC dismisses challenge to adjudication proceedings which directed confiscation of vehicle imported against concessional duty under false declaration / documents, thereby rejecting importer-assessee&rs
...View More HC extends exemption from countervailing duty (CVD) u/s 3(1) of Customs Tariff Act, 1975 (CTA) on import of transformer oil, where excise duty exempt on domestic manufacture thereof under Notification
...View More HC classifies ‘stainless steel bright bars of austenitic variety’ as “Articles made of Austenitic variety of stainless steel” under sub-serial no. 3803 of Schedule F to Customs
...View More HC sets aside service tax demand on assessee in respect of airport entry tickets sold to visitors under license granted by Airports Authority of India (AAI), while holding that CESTAT had erred in con
...View More SC holds that ‘agarbathi perfumes’ (odoriferous compound applied to complete agarbathi manufacture) are excisable, falling under CETH 3302.90; Finds CESTAT’s reliance on Circular dat
...View More Amount ‘receivable’ from Associated Enterprise (AE) for rendering Management or Business Consultant’s Services not leviable to service tax prior to May 10, 2008 in view of amendment
...View More HC sets aside re-assessment proceedings initiated by Joint Commissioner (JC) u/s 64 of Tamil Nadu VAT Act, 2006 (TNVAT); Accepts assessee’s contention that u/s 64(4), Commissioner alone can orde
...View More CESTAT sets aside absolute confiscation of “Refrigerant Gas R-22”, holding that import thereof by EOU-assessee was permitted under Letter of Permission issued by Development Commissioner;
...View More HC sets aside assessment order to the extent discount obtained from sellers was included in cement dealer’s taxable turnover, finding same contrary to definition of “turnover” u/s 2(
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