International Tax Ruling
CESTAT Kolkata holds that machinery for rice mills is classifiable under Chapter 8437 of the Central Excise Tariff Act, 1985; Rules that no demand is sustainable on the date of CBEC circular (May 15,
...View More CESTAT Hyderabad affirms that leasing out medical equipment to hospitals would fall under the category of “Supply of Tangible Goods Services” (SOTG) u/s 65 (105)(zzzzj) of the Finance Act,
...View More CESTAT Chennai, in a matter concerning leasing of a building owned by actor Rajinikanth (Assessee) to Vasantha Bhavan Hotels India Pvt Ltd, holds that a building leased for use as a hotel along with f
...View More Kerala HC sets aside order confiscating 25 kg of gold penalties under the Customs Act, holding that the adjudication was vitiated by denial of a meaningful opportunity to adduce evidence and cross-exa
...View More SC, allows CENVAT Credit on Iron and Steel used for repairing of plant and machinery; Relying on its own judgment in Kisan Cooperative Sugar Factory case, wherein it was held that, credit on welding e
...View More SC upholds CESTAT New Delhi ruling, whereby, it denied exemption to Rajasthan State Agriculture Marketing Board (Assessee) on construction of roads and roof on mandis operated for public purpose; Earl
...View More Allahabad HC holds that CENVAT Credit of Iron and Steel used for repairing of plant and machinery cannot be availed; Appeal was filed against the order passed by CESTAT Delhi, where the Tribunal had d
...View More CESTAT Delhi holds that “Scented Sweet Supari” are only betel nuts in cut pieces which are excluded from Chapter Heading 2106, and the same are classifiable under Chapter Heading 0802; Obs
...View More CESTAT Kolkata holds that the market fee levied and collected by Bharat Coking Coal Limited (BCCL/Assessee), a 100% subsidiary of M/s. Coal India Ltd. (CIL), is a ‘fee’ and not ‘tax&
...View More Karnataka HC reiterates that the Tax Deducted at Source (TDS) amount is eligible for deduction from the taxable turnover in view of Sections 9-A & 9 of the KVAT Act, 2003 read with proviso to Rule
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