International Tax Ruling
CESTAT disallows CENVAT credit of tax paid on outward freight not forming part of ‘assessable value’ of manufactured goods; According to CESTAT, accepting assessee’s contention that
...View More CESTAT affirms taxation of catering services provided by assessee, a registered cooperative society, from the premises of L&T to its employees u/s 65(105)(zzt) of Finance Act; Notes that L&T h
...View More CESTAT Larger Bench considers the dispute of classifying activities of coal handlers and packers under “cargo handling services” category, pursuant to remand by SC; Finds that in case of c
...View More CESTAT extends customs duty exemption to ‘timing belt’ as part of ‘Draw Texturizing Machine’, irrespective of its classification under Chapter Heading 40 or 84 of Customs Tarif
...View More CESTAT extends exemption on boilers manufactured and cleared in CKD/SKD condition under Notification No. 3/2001-CE; Also allows CENVAT credit on inputs used in manufacture of exempted boilers, includi
...View More No service tax payable on receipt of royalty towards permitting use of unregistered technical know-how and documentation for production & marketing of goods, u/s 65(105)(zzr) of Finance Act; Said
...View More Gujarat HC upholds constitutional validity of levy of Entry Tax on goods purchased by individual consumers in the State through e-commerce for personal use and consumption, pursuant to 9-Judges Apex C
...View More CESTAT rules that laying of pipelines for lift irrigation system would fall under “Commercial or Industrial Construction Service” category prior to June 2007, not taxable as “Erectio
...View More HC allows CENVAT credit on tour operator services used for transportation of employees to and fro factory as well as rent-a-cab services used for official purposes; The word “includes" in the de
...View More HC upholds order of Advance Ruling Authority classifying ‘vegetable fat spread’ under residuary category for purpose of taxation under Karnataka VAT Act, thereby rejecting assessee’s
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