International Tax Ruling
HC overturns CESTAT order denying refund of service tax paid in respect of ‘Clearing & Forwarding Agent’ services availed during the period October 16, 1998 to September 1, 1999; Notes
...View More Delhi HC refuses to declare imposition of 4% Special Additional Duty (SAD) on import of ‘sulphur’ and ‘rock phosphate’ during the period 2002-03 owing to market conditions, whi
...View More HC holds that no purchase tax u/s 12 of Assam VAT Act, 2003 will be applicable on ‘supari’ dispatched outside State by way of ‘stock transfer’, since ‘sale price’ t
...View More CESTAT Larger Bench rules on quantum of pre-deposit as mandated u/s 35F of Central Excise Act and Section 129E of Customs Act, holds that second right of appeal before Tribunal is independent of first
...View More HC denies sales tax incentive / exemption under “Incentive Scheme 2001 for Economic Development of Kutch District” (Scheme) for investment made / expenditure incurred after completion of s
...View More HC dismisses assessee’s review petition, refuses to intervene with order passed by Division Bench (DB) holding a trader, an importer of ‘Boric Acid’ for ‘non-insecticidal use&r
...View More HC allows assessee’s appeal, sets aside CESTAT’s order pertaining to revocation of Customs Broker License on failure to comply with mandatory time limits set out under Customs Brokers Lice
...View More CESTAT extends SSI exemption under Notification Nos. 175/88-CE and 1/93-CE on heating elements manufactured under brand name ‘Calrod’ despite product being marketed by another entity viz.
...View More HC allows assessee’s writ, holds that Customs authorities cannot dispose of confiscated goods (i.e. broadcasting equipment) in auction during pendency of adjudication and without giving notice t
...View More HC dismisses assessee’s writ, refuses to set aside order passed by Settlement Commission’s u/s 32E of Central Excise Act, 1944, which recorded certain findings about clandestine removal of
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