International Tax Ruling
HC extends benefit of compounded tax @ 2% u/s 8(a)(i) of Kerala VAT Act to a works contractor for AY 2005-06, despite non-compliance with condition of non-registration under CST Act; Notes that, after
...View More Running HPCL's retail outlet to effect physical delivery of petroleum products, provide adequate security, maintain proper and correct account of transactions, handle receipt/storage/delivery of stock
...View More CESTAT allows assessee's appeal, rejects Revenue's contention that, assessee, a 'body corporate', rendering engineering and technical services for captive power projects, taxable under 'Consulting Eng
...View More CESTAT allows CENVAT credit on inputs (i.e. cement steel), capital goods and input services used for providing output 'Port service', relies upon rulings of Gujarat HC in Mundra Port & Special Eco
...View More CESTAT allows assessee's appeal, ‘paddle wheel aerators and its parts’ used in fish farming / aquaculture (for cultivation of fish / shrimps), classifiable under Customs Tariff Heading (CT
...View More CESTAT Larger Bench rules on jurisdiction of Appellate Tribunal to decide appeals against orders relating to rebate on goods supplied to SEZ u/s 35B(1) of Central Excise Act; Observes that whole purpo
...View More CESTAT upholds MRP valuation of imported LED/LCD monitors meant for sale to HCL / Wipro after affixation of their brand name, u/s 3(2)(b) of Customs Act r/w Sec. 4A of Central Excise Act, for period p
...View More CESTAT rules in favour of assessee, weakly, soft, semi-soft coking coals imported for use in Corex Furnace, classifiable as "Coking Coal" under Customs Tariff Heading (CTH) 27011910, eligible for exem
...View More ‘Car lease scheme’ as an employee retainment programme out of service tax net, falling under exception to definition of “service” u/s 65B(44)(d) of Finance Act; AAR notes that
...View More SC upholds GEGAT order, deposit taken at time of booking motorcycle does not consitute 'additional consideration', absent any relevance to motorcycle cost; CEGAT had observed that overall effect of de
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