International Tax Ruling
Delhi HC Larger Bench rules that process of cutting old tyres into 2-3 pieces does not amount to ‘manufacture’ u/s 2(f) of Central Excise Act; Accordingly, sets aside TRU clarification dat
...View More HC quashes levy of VAT on transfer of business as an ongoing concern, holds that Rule 36 of Telangana VAT Rules which exempts such activity from VAT is not ultra vires Telangana VAT Act; States that t
...View More HC upholds Constitutional validity of Explanation to Section 65(105)(zzc) of Finance Act clarifying levy of service tax to all training and coaching centres, including non-profit oriented educational
...View More HC rejects exercise of revisionary powers u/s 74A of Delhi VAT Act against order of Objection Hearing Authority (OHA) which granted refund of excess input tax credit arising from inter-state sale of p
...View More HC dismisses challenge to show cause notices and reassessments pursuant to SC judgment in Nokia India Pvt. Ltd., on ground of availability of alternate appeal remedy under Rajasthan VAT Act; Notes sho
...View More SC finds no merit in review petitions against order dismissing assessee’s appeal against confirmation of service tax on subscription received towards representational rights granted to various d
...View More HC quashes CESTAT order to the extent that observations therein were beyond the scope of appeal filed by assessee; Notes that claim of assessee before CESTAT pertained to entitlement of excise duty ex
...View More SC dismisses review petitions against 3-Judge Bench order which ruled on entitlement of excise duty refund pursuant to year end turnover discounts and additional discounts offered by manufacturer to d
...View More SC refuses to direct Central Govt. to issue Notification u/s 11C of Central Excise Act dispensing with excise duty on manufacture of Rosin and Turpentine using Bhatti process without the aid of power;
...View More HC holds that Rule 20 of Punjab VAT Rules prescribing time limit of 90 days for claiming back Input Tax Credit (ITC) reversed for goods sent for job work, is not ultra vires Section 13 of Punjab VAT A
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