International Tax Ruling
CESTAT dismisses Revenue’s appeal, enhanced duty inapplicable on goods loaded on ship for export, before enhancement of duty; Accepts assessee’s contention that, checklist of shipping bill
...View More HC sets aside Tribunal order, holds that 'rigid frame columns' manufactured and sold by assessee are classifiable as “steel structurals” under Schedule Entry C-55(v) of MVAT Act r/w Sectio
...View More CESTAT holds that ‘barium chloride’ & ‘corundum sand’ qualify as consumables for manufacture of ‘steel files’ by EOU and hence, eligible for concessional rate o
...View More HC upholds suspension / revocation of custom broker’s license under Regulation 20 of Customs House Agents Licensing Regulations, 2004 (CHALR) due to mis-declaration of pieces of Red Sanders in t
...View More HC grants interim excise duty exemption to Industrial Units located in North Eastern States to the extent of 50% by virtue of Notification No. 20/2007-CE; Notes that said Notification was amended vide
...View More HC upholds Single Judge Bench decision which ruled that ‘fly ash’ generated during generation of electricity by burning of pulverized coal does not involve any manufacturing activity and t
...View More CESTAT rejects Revenue’s rectification of mistake application in view of categorical recording of reasons for holding issue of revenue neutrality in favour of assessee – an airliner, who w
...View More CESTAT allows assessee's appeal, CRS services received from foreign based service provider taxable as "online information and database access or retrieval service"; Since CENVAT credit of service tax
...View More CESTAT calls Larger Bench to determine meaning of ‘automobile’ absent definition in Central Excise Law / Notifications thereto, for considering whether spare parts of Wheeled Tractor Loade
...View More SC dismisses assessee's SLP for lack of merit against HC order denying service tax refund under Notification No. 41/2007-ST absent inclusion of exported services from date of issue of Notification i.e
...View More