International Tax Ruling
CESTAT rules in favour of assessee, finds no justification in issuance of show cause notice after suo motu discharge of short paid excise duty with interest and intimation to Dept. authorities thereof
...View More HC grants service tax exemption to contractor undertaking construction of academic complex at IIT Patna, in terms of Notification No. 25/2012-ST r/w Notification No. 2/2014-ST; Notes that IIT has been
...View More SC refers to larger Bench question of levy of sales tax on provision of food and beverages by incorporated clubs to its permanent members; Also refers issue of applicability of doctrine of mutuality t
...View More HC refuses to declare amendment to Sec 35F of Central Excise Act r/w Sec 83 of Finance Act stipulating mandatory pre-deposit, as applicable only to show cause proceedings initiated after August 6, 201
...View More HC finds restriction on transfer / sale of goods imported using ‘Served From India Scheme’ (SFIS) duty credit scrips imposed by Notification No. 91/2009-Cus, in violation of Foreign Trade
...View More CESTAT rules in favour of international airlines having branch offices in India, services received from foreign based Computerized Reservation System (CRS) companies towards air ticket booking / cance
...View More HC denies permission to assessee to furnish security by way of bank guarantee in the event of default of EPCG license obligation extended by 10 years under approved BIFR scheme; Finds assessee’s
...View More HC upholds classification of ‘bitumen emulsion’ as “bitumen” under Entry 14 of Part-I of Schedule C to West Bengal VAT Act, taxable at concessional rate of 5%; Relying on SC ru
...View More CESTAT allows CENVAT credit on bought out plastic bottles resold after affixing manufactured caps, in terms of Rule 16 of Central Excise Rules; Plain reading of Rule 16(1) & (2) shows that CENVAT
...View More HC reverses Single Judge order, no purchase tax under Tamil Nadu VAT Act applicable on inter-state stock transfer to DTA branches by SEZ unit, in terms of Sec 12(1)(a) of Tamil Nadu SEZ Act; Such acti
...View More