International Tax Ruling
HC allows assessee’s appeal, quashes penalty and interest where CESTAT findings about availability of CENVAT credit benefit not challenged by Revenue, holds demand unsustainable absent any duty
...View More HC allows Company Director’s (assessee) application u/s 482 of CrPC, quashes order of Special Judge remanding him to judicial custody absent authority to Intelligence Officer, DGCEI to produce b
...View More CESTAT finds no fault in reversal of proportionate input services credit attributable to exempted output services in exercise of option under Rule 6(3)(ii) of CENVAT Credit Rules (CCR), despite belate
...View More SC dismisses Revenue appeal, affirms HC view that no penalty u/s 45A of Kerala General Sales Tax Act (KGST Act) can be imposed on Hyundai cars dealer (assessee) i.r.o. sales made through branch office
...View More Question of service tax exemption under Notification No. 41/2007-ST not relatable to rate of tax, to be considered by Single Member Bench u/s 35D(3) of Central Excise Act where amount involved is less
...View More Onsite services provided through overseas branch qualifies as 'export', upholds inclusion of value of such services in both export as well total turnover, for refund computation, in terms of Para 5 of
...View More HC criticizes Settlement Commission's approach rejecting assessee's application on account of conflicting submissions from Revenue and assessee, and, holding that, detailed findings require evaluation
...View More HC rejects CESTAT findings, penalties not simultaneously imposable u/s 76 and 78 of Finance Act, 1994, even before insertion of proviso to Section 78 w.e.f. May 2008, relies on various HC rulings in t
...View More CESTAT quashes rejection of assessee’s VCES declaration, DGCEI letter seeking information & documents of roving nature cannot be treated as ‘inquiry’ to fall within exclusion cat
...View More SC dismisses Revenue appeal, finds no good ground to interfere with CESTAT’s view that development of land owned by Housing Corporation for township neither taxable as ‘construction of com
...View More
 (1).PNG)
