International Tax Ruling
HC holds that charter hire of ‘jack-up rigs’ used exclusively in the Arabian Sea for drilling operations does not amount to “transfer of right to use”, and ousts the jurisdicti
...View More SC holds that Rule 5 of Hot Re-Rolling Steel Mills Annual Capacity Determination Rules, 1997 (‘Rules of 1997’) is neither ultra vires the authority conferred u/s 3A of Central Excise Act,
...View More HC dismisses challenge to Constitutional validity of second provision to Section 84(1) of the West Bengal VAT Act, 2003 (‘WB VAT Act’) requiring pre-deposit of 15% of disputed tax for
...View More CESTAT grants refund of amount deposited by mistake / good faith / pressure by assessees as service tax towards liaising services rendered to overseas client; Notes that soon after knowing the factual
...View More CESTAT upholds adjudication order, allows amendment to bill of lading for adding consignee name despite no mention of consignee in import manifest, observing that Section 30 of Customs Act empowers pr
...View More HC dismisses writ petition, holds that show cause notice issued to determine whether target based ‘incentive’ offered by Maruti Udyog in form of cash / quantity discount to dealers amounts
...View More SC dismisses Revenue SLP, affirms Rajasthan HC decision that ‘batteries’ supplied to the Army for purpose of Radio Communication Receivers are taxable at 4%, instead of 12.5% as claimed by
...View More Kerala HC upholds Luxury Tax levy on members availing free accommodation provided by the Resort under timeshare arrangement; Notes that as per the Kerala Taxes on Luxuries Act, 1976 (LT Act), luxury t
...View More HC concurs with CESTAT that once Revenue concludes that assessee cleared manufactured goods through a fictitious unit which is very much capable of carrying on business, then such unit should independ
...View More Clearance of goods in bulk for further distribution / supply to ‘Canteen Stores Department’ (CSD) assessable on the basis of ‘transaction value’ u/s 4, not 'Maximum Retail Pric
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