International Tax Ruling
SC remands matter pertaining to inclusion of notional interest accrued on advance received from customers, noting that assessee received 90% advance from Coco Cola India and 100% advance from Pepsico
...View More HC quashes levy of purchase tax u/s 4(4)(iii) of APVAT Act on stock transfer of goods against ‘Form F’ intended for exports through branch in another State (i.e. Kerala), holds State of AP
...View More Delhi HC admits writ petition, refrains DGCEI from taking coercive steps against MakeMyTrip or any of its officials till next hearing in case involving failure to deposit service tax dues collected fr
...View More CESTAT finds assessee (service exporter) entitled to CENVAT credit of 26 services, including air travel agent, works contract, business support & auxiliary services, architect services, legal, gen
...View More CESTAT rules on point of taxation in case of SMS termination services rendered by telecom operator (assessee) to other telecom operators; States that since there is no contract between the telecom ope
...View More CESTAT rejects re-determination of Retail Sale Price (RSP) based on contemporaneous RSP of imported mobile phones, holding same not in conformity with Section 4A of Central Excise Act r/w Central Exci
...View More Reimbursement of charges towards testing by Research Designs and Standards Organization (RDSO) not includible in assessable value, if finished goods marketable without such testing / inspection done o
...View More CESTAT rules in favour of assessee, study material package supplied by coaching centre not exigible to service tax; Assessee showed sale value of study material separately in invoices raised on studen
...View More CESTAT quashes service tax demand on activity of transporting company employees from specific points to the factory / establishment and back, under the category of “tour operator service”
...View More HC allows Mercedes Benz's appeal, sets aside CESTAT order to the extent it directed apportionment of credit of common input services used both in relation to manufacture of goods and trading activitie
...View More