International Tax Ruling
HC grants relief to WS Retail, sale of mobile phones, computer spare parts and personal healthcare products via online portal, qualify as an ‘inter-state sale’, not liable to local sales t
...View More HC allows writ, holds order passed by Commissioner, relying upon CESTAT's order, which has already been set aside by HC, as not sustainable, consequently remands matter; Commissioner while passing an
...View More CESTAT dismisses Revenue appeal, allows refund of accumulated CENVAT credit on ‘scientific and technical consultancy services’ provided to recipient located outside India; Rejects Revenue
...View More SC dismisses SLP by landowner challenging HC order which dismissed writ petition against levy of service tax on construction service under Joint Development Agreement; HC had rejected landowner’
...View More HC allows assessee’s writ petition after 11 years thereby condoning delay of 1 day in filing appeal before Commissioner (Appeals) u/s 128 of Customs Act; Finds Commissioner (Appeals) completely
...View More HC overrules Sales Tax Tribunal, sets aside rejection of declaration in Form ST-1 to claim adjustment / deduction of purchases from turnover of dealer u/s 4(2)(a)(v) of Delhi Sales Tax Act, 1975 on gr
...View More HC upholds CESTAT order, affirms refund of unutilised MODVAT credit under Rule 57F(3) of erstwhile Central Excise Rules where goods exported availing Duty Exemption Entitlement Certificate (DEEC) Sch
...View More ‘Project Import’ benefit under Notification No. 132/85 r/w Project Import Regulations cannot be denied upon disposal of imported plant & machinery after 2 years of installation and use
...View More CESTAT rebukes Revenue for neither sanctioning refund claims for 3 years from date of passing final order nor obtaining stay against same from HC; Observes that when no stay order has been passed by H
...View More CESTAT upholds Revenue’s classification of boats as “motor boats” under CTH 8903 liable to import duty of 25% instead of “excursion / ferry boats” under CTH 8901 exigible
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