International Tax Ruling
Bombay HC dismissed PIL seeking deferment of GST implementation, holding that, levy and collection of taxes on goods and services has sanction of law in terms of Article 265 of Constitution of India;
...View More HC holds time limit prescribed u/s 27 of Customs Act, 1962 inapplicable to refund of amount realised by Revenue upon enforcement of Bank Guarantee (BG), relies upon SC ratio in Oswal Agro Mills Ltd.;
...View More HC upholds CESTAT order denying refund of service tax inadvertently paid on reverse charge basis prior to introduction of Section 66A in Finance Act, being beyond limitation period prescribed u/s 11B
...View More HC dismisses Revenue's appeal, transfer of un-utilised CENVAT credit under Rule 10 of CENVAT Credit Rules, 2004 (CCR) available where assessee shifts his factory from one site to another; Rejecting Re
...View More CESTAT holds that unpacking of automobile parts procured from vendors, applying anti-rust treatment, grouping, repacking and labelling them in carton box / wooden box / metal pallet before exporting t
...View More SC dismisses Revenue SLP against Madras HC order which had set aside penalty u/s 11AC of Central Excise Act for lack of willful intent to evade duty where assessee reversed CENVAT credit erroneously a
...View More HC dismisses Revenue’s writ appeals, affirms reimbursement of CST to EOU-assessee in respect of purchases made from other EOU in terms of Para 6 of FTP 2009-14; Upholds order of Single Judge Ben
...View More SC rules that chit fund business does not amount to ‘cash management’ so as to render same taxable u/s 65(12) of Finance Act i.e. “banking and other financial services” during
...View More HC rejects CESTAT findings, holds that Notification No. 3/2001-CE issued u/s 5A of Central Excise Act prescribing concessional rate of duty on cars registered as 'taxis' is a special provisio
...View More Karnataka Tribunal rejects disallowance of post-sale discount offered through issuance of credit notes in terms of Rule 3(2)(c) of Karnataka VAT Rules, 2005 (Rules), holds that sale / purchase price h
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