International Tax Ruling
CESTAT sets aside service tax demand on individual truck owner transporting food grains and other goods under public distribution system; Upholds Appellate Commissioner’s reliance on co-ordinate
...View More AAR extends concessional customs duty benefit under Notification No. 12/2012-Cus on import of aircraft by non-scheduled operator’s permit holder (applicant company) for use by employees / direct
...View More HC concurs with Single Judge Bench, holds that additional sales tax under Tamil Nadu Additional Sales Tax Act cannot be levied on taxable turnover of works contractor who opts for compounded rate of t
...View More CESTAT dismisses Revenue appeal, holds demand against EOU for enhancement of assessable value of imported ‘plant’ by inclusion of expenditure borne towards dismantling, packing and shipmen
...View More CESTAT rules in favour of Revenue, cost of designs / drawings supplied to shoe-manufacturer situated abroad, includible in assessable value of imported shoes in terms of Rule 9(1)(b)(iv) of Customs Va
...View More AAR holds that import of Broadcasting Equipment on temporary lease basis, will be eligible for customs duty exemption in terms of Notification No. 27/2002-Cus as amended by Notification No. 27/2008-Cu
...View More AAR rules on taxability of constructing single residential house on an individual’s plot, holds that same is exempt from service tax in terms of Notification No. 25/2012-ST; Notes Revenue’
...View More HC dismisses Revenue appeals, holds that de-coiling, straightening and cutting of TMT coils into TMT bars / rods does not amount to manufacture u/s 2(f) of Central Excise Act; Notes the settled princi
...View More HC sets aside assessment order passed without considering Commissioner’s clarification with respect to rate of VAT applicable to printed photographs in book form, under Kerala VAT Act; Notes tha
...View More HC denies VAT exemption on cleaning material supplied to SEZ unit for purpose of cleaning building, other facilities & furniture u/s 6(7)(b) of Kerala VAT Act; Close reading of Statute would show
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