International Tax Ruling
CESTAT quashes service tax demand against Learning Centre on distance education provided to students as per MOU with Universities; Training and coaching provided by assessee forms an essential part of
...View More SC rules in favour of assessee, allows deduction of “interest on receivables” while finalizing provisional assessment of goods sold on credit basis; Quashes CEGAT’s finding that dedu
...View More CESTAT allows benefit of VCES, mere issuance of show cause notice demanding unpaid tax before March 1, 2013 cannot disqualify assessee in terms of Sec 106(1) of Finance Act 2013; Law contained in Sec
...View More Supervision by engineer during erection and commissioning of limestone crushing plant neither taxable as ‘erection, commissioning or installation service’ nor ‘consulting engineer se
...View More CESTAT dismisses appeal, duty payment through CENVAT Credit Account not sufficient compliance of mandatory pre-deposit u/s 35F of Central Excise Act; Whole purpose of Sec 35F is to ensure that orders
...View More Delhi HC reverses Tribunal majority view, assessee-dealers entitled to tax exemption on purchase of goods at ‘first point’ / ‘extended first point’ against declaration in Form
...View More CESTAT rules against assessee, rejects declared transaction value towards import of railway signalling equipment from related group companies; Rejects assessee’s arm’s length plea finding
...View More CESTAT rejects assessee's claim for deduction of tax payable from contract value u/s 67(2) of Finance Act, 1994, where service tax liability discharged by opting for Works Contract Composition Scheme;
...View More AAR rules in favour of applicant, service tax not applicable on salary and allowances payable to seconded employee under Negative List regime; Sec 66(44)(b) of Finance Act excludes services rendered b
...View More Software licence fee includible in assessable value of media packs imported from related group company pursuant to purchase order from customer in India, in terms of Rule 9(1)(c)/10(1)(c) of Customs V
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