International Tax Ruling
CESTAT allows refund of service tax paid erroneously on construction of coal berth jetty to the extent same was rejected invoking unjust enrichment principle on account of capitalization; Rejects Comm
...View More CESTAT upholds confiscation and redemption fine for non-fulfilment of post importation conditions in respect of medical equipment imported under claim of exemption under Notification 64/88-Cus; Reject
...View More CESTAT allows CENVAT credit of service tax paid on invoices raised by broadcaster towards placing advertisement of assessee through advertising agency; Rejects Revenue’s stand that tax paid by a
...View More HC sets aside provisional assessment for part AY, directs Assessing Officer to wait till assessee files Audit Report as required u/s 63A of TNVAT Act within period prescribed under Rule 16(1) of TNVAT
...View More CESTAT allows CENVAT credit of CVD paid on ‘fixed wireless phones’ imported and installed at the premises of subscribers by telecom service provider; Notes that Adjudicating Authority neit
...View More CESTAT holds that differential customs duty u/s 28 of Customs Act in respect of imported MPEG cards can only be demanded from ‘importer’ who has filed the Bill of Entry (BoE), not from own
...View More Allahabad HC grants interim relief to Flipkart Group Co., Section 4A inserted by way of amendment to Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007 to levy entry tax on goods brought i
...View More HC quashes reassessment proceedings u/s 31 of Bihar Value Added Tax Act (‘Act’), initiated consequent to SC judgment in Nokia India Pvt. Ltd., in matter of classification of mobile phone s
...View More CESTAT upholds ‘raw material cost + job-work charges + profit’ valuation where Directors of Group entities are relatives; Rejects application of Rule 8 of Valuation Rules (115% of cost of
...View More CESTAT allows assessee’s appeal, holds that Section 28 of Customs Act cannot be invoked for demanding differential duty along with interest & penalty upon finalization of provisional assessm
...View More
 (1).PNG)
