International Tax Ruling
HC allows assessee’s appeal, allows deduction towards sales made against ST-1 Forms to registered dealer from taxable turnover (TT) when genuineness of form and fact that, purchasing dealer regi
...View More HC allows writ petition, grants refund of service tax erroneously paid on payments received from foreign bank towards services rendered; Rejects Revenue’s reliance on Mafatlal Industries Ltd rul
...View More Madras HC dismisses restaurateur’s writ petition, upholds levy of VAT at 14.5% on sale turnover of ‘branded’ food u/s 2(9) r/w Sec 2(33)(vi) & 7(1)(a) of Tamil Nadu VAT Act; Reje
...View More CESTAT dismisses Revenue appeal, allows refund of service tax paid under mistake of law by assessee, a sole proprietorship firm, on 'Goods Transport Agency' (GTA) service; Accepts assessee's contentio
...View More One year limitation for filing refund claim under Notification No. 40/2012-ST by SEZ Co-developer to be reckoned from 'service tax' payment date, not from date of 'advance payment' to service provider
...View More HC allows writ petitions, grants concessional tax benefit on ‘diesel oil’ used in generator sets in factories to run plant & machinery, u/s 4-B(2) of U.P. Trade Tax Act; Rejects Revenu
...View More SC allows service tax refund to assessee, where title to goods transferred to merchant-exporter (ME) who ultimately effected export and received payment from purchaser; Earlier, Bombay HC while findin
...View More Input services credit refundable under Rule 5 of CENVAT Credit Rules r/w Notification No. 5/2006-CE (NT) to the extent of accumulated credit lying at end of the period for which refund relates; Noting
...View More SC dismisses Revenue appeal, upholds HC findings that ‘unjust enrichment’ doctrine inapplicable to refund order passed under un-amended Section 11B of Central Excise Act (Act) pre-1991, st
...View More CESTAT allows assessee’s appeal, documentation charges relating to Bill of Lading (B/L) re-issue and surrender, administration charges collected directly from customers not taxable as 'Business
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