International Tax Ruling
HC refuses to exercise writ jurisdiction at show cause notice stage, where service tax has been demanded from Primary Agricultural Credit Society (assessee) under “banking & other financial
...View More CESTAT allows CENVAT credit on hot rolled stainless steel wire rods used in manufacture of pickled & annealed stainless steel wire rods exported under claim of rebate; Rejects Revenue’s clai
...View More CESTAT sets aside service tax demand on unrealized service fees from associated enterprise (holding company) reflecting in books of account of assessee as “receivable”, prior to May 2008;
...View More SC directs CESTAT to re-determine whether process of mixing essences to produce food flavors that are used in IMFL, would amount to ‘manufacture’ u/s 2(f) of Central Excise Act; Notes that
...View More CESTAT holds that ‘additive mixture’ arising as intermediate product in course of manufacture of ‘chewing tobacco’ is not excisable absent marketability, hence not liable to Na
...View More SC dismisses assessee’s SLP against Gauhati HC order, affirms inapplicability of Section 5 of Limitation Act to revision proceedings before HC u/s 81 of Assam VAT Act; Refers to Hongo India Priv
...View More HC rules on mid-term review findings of Designated Authority (DA) on injury to domestic industry upon revocation of Notification No. 34/2012-Cus imposing Anti-Dumping Duty (ADD) on imports of Soda Ash
...View More HC rules on appealability against reassessment of bill of entry, holds that unless an order is passed in terms of Section 17(5) of Customs Act, such reassessment does not become an appealable order /
...View More HC quashes imposition of VAT on SIM replacement charges and lease line charges collected by telecom service providers; Strikes down Sections 2(u) and 2(v) of Madhya Pradesh VAT Act, 2002 which define
...View More Bombay HC rules on situs of inter-State sale and appropriate State for purpose of levy & collection of CST, where semi-finished goods, viz. missiles, are transferred from one State to another for
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