International Tax Ruling
Delhi HC holds that upfront and annual fees payable by International Airports (assessees) to Airports Authority of India (AAI) under “Operations, Management and Development Agreements” (OM
...View More CESTAT dismisses assessee’s appeal, upholds duty demand on account of non-fulfilment of export obligation (EO) where capital goods i.e. digital printing machine, imported duty free under EPCG sc
...View More CESTAT upholds levy of duty along with interest, where premises leased along with goods procured/imported duty-free, by a STP unit under 100% EOU scheme, to other STP unit on inter-unit transfer (IUT)
...View More CESTAT allows CENVAT credit of service tax paid on insurance premium of life insurance/ mediclaim policies taken for existing & retired employees as well as on stocks lying in foreign warehouses;
...View More CESTAT holds that for the purpose of determining assessable value of goods imported on High Sea Sale basis, actual High Sea Sales commission is to be included in CIF value of imported goods and inclus
...View More HC allows writ petition, quashes show cause notice (SCN) classifying ‘stators and motors used in hermetically sealed gas compressors’ under Custom Tariff Heading (CTH) 8414.91 contrary to
...View More CESTAT allows assessee’s appeal, rejects denial of exemption to small-scale unit under various Notifications issued from time to time, where brand name affixed merely on ‘sale documents&rs
...View More HC quashes the levy of Entry Tax @ 15% on import of ‘Tractors’ into the State by treating them as “motor vehicles”, as illegal, discriminatory, violative of Article 304(a) of C
...View More SC issues notice, grants stay against order of CESTAT which upheld Revenue’s classification of industrial pump ‘base frames’ under residuary entry of CETH 8485, in lieu of CETH 8413
...View More SC admits Revenue appeal, stays operation of Delhi HC order which held that furnishing of statutory forms under the CST Act in terms of Section 38(7)(c) & (d) of DVAT Act is not a mandatory requir
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