International Tax Ruling
Bombay HC rules in Revenue's favour, states that 'construction of glass walls' can neither be construed as contract for “construction of buildings” nor an incidental or ancillary contract
...View More CESTAT allows refund of unutilized input services credit filed electronically under Notification No. 5/2006-CE (NT); Quashes lower authorities’ stand that claim was time barred since physical co
...View More AAR holds that Clinical Pharmacology and Clinical Research activities proposed to be undertaken in respect of formulations provided by customers located outside India, shall be liable to service tax i
...View More SC upholds HC order, rules that 'bitumen' and 'bitumen emulsion' are one and the same and therefore, bitumen emulsion is entitled to concessional VAT rate under Entry 22 – “Bitumen”
...View More HC grants refund of VAT claimed in returns filed for various periods, states that time limit set out in Section 38(3) of DVAT Act is mandatory in nature i.e. refund must be granted within 2 months of
...View More AAR grants exemption from SAD on import of refrigeration / food services products for sale to individual dealers, industrial consumers or retail consumers, under Notification No. 21/2012-Cus; Notes th
...View More SC holds that packing materials which enter local area for consumption viz. for packing manufactured tea, cannot be said to be raw material, components or inputs for purpose of claiming exemption or l
...View More AAR rules on applicability of service tax on freight margin recovered from customers towards outbound and inbound shipment of goods; Holds that in case of outbound shipment, service tax would be exemp
...View More CESTAT sets aside adjudication orders, allows excise duty exemption on RCC pipes fabricated away from actual site for use in construction of sewerage system, under Notification No. 5/2006-CE and subse
...View More SC holds that value of work entrusted to the sub- contractors or payments made to them shall not be taken into consideration while computing total turnover for the purposes of Section 6-B of the Karna
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