International Tax Ruling
CESTAT rejects valuation of time bound software (trials / demos) and beta software imported from related parties taking into consideration price of Fully Packaged Product (FPP) software under Rule 4 o
...View More CESTAT holds that exemption accorded to small scale industries under Notification No. 8/2001-CE cannot be denied because brand name used by assessee is registered with another person; Referring to SC
...View More CESTAT rejects valuation adopted by Deputy Commissioner, Special Valuation Branch by way of backward calculation of related party imports, viz. making deductions from the ‘retail sale price&rsqu
...View More CESTAT holds that activity of spot-billing of electricity meters for Maharashtra State Electricity Distribution Company Ltd. (MSEDCL) is taxable as “business auxiliary service” under claus
...View More HC dismisses writ petition, holds that area based excise duty exemption under Notification No. 50/2003-CE not extendable to National Calamity Contingent Duty (NCCD) and Cesses thereon; Rejects assesse
...View More CESTAT dismisses Revenue appeal, holds that no additional excise duty is leviable on textile articles when same are exempt from basic excise duty under Notification No. 67/95-CE; Referring to Section
...View More SC allows Revenue appeal, sets aside CESTAT order reducing quantum of penalty levied by Adjudicating Authority; Notes that assessee had confined the challenge to imposition of penalty without dis
...View More Orissa HC upholds Tribunal, ballasts, boulders or chips supplied to Railways is “mineral” as per Entry 117 of Schedule provided under Orissa Sales Tax Act, 1947 (Act), exigible to ta
...View More CESTAT condones delay of 111 days in filing appeal owing to internal procedures that had to be completed before filing appeal; Notes that assessee is a body of Central Govt. entrusted with statutory r
...View More HC finds no merit in writ petition, upholds confirmation of service tax demand against assessee thereby rejecting contention that show cause notice was issued without application of mind and in violat
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