International Tax Ruling
HC rules in favour of assessee, ground handling services provided at airport classifiable as 'cargo handling services' u/s 65(105)(zr) of Finance Act, applies principle of Sec 65A(2)(a) that specific
...View More SC dismisses assessee’s SLP thereby affirming HC decision on includibility of transportation charges in total taxable turnover, liable to VAT under Karnataka VAT laws; HC had upheld Tribunal fin
...View More SC rejects Revenue appeal, printed metal backed advertisement material / posters, known as ‘Danglers’, placed at point of sale for customers information / advertisement, classifiable under
...View More SC raps State Excise & Tax Dept. for restricting availability of 1% Central Sales Tax (CST) concession, despite State Cabinet decision to extend 2004 Industrial Policy to eligible units upto March
...View More HC allows writ, directs refund of excess input tax claim kept in abeyance by Assessing Authority on account of SLP proposed to be filed by Dept. challenging dicta laid down by HC's Division Bench in c
...View More HC rejects Revenue appeal, rules on CESTAT’s power to extend stay beyond period of 365 days stipulated u/s 35C(2A) of Central Excise Act; Sec. 35C(2A) stating that, "Tribunal shall, where it is
...View More CESTAT quashes service tax demand u/s 65(19) viz. “Business Auxiliary Service” category on collection of toll on National Highways; Rejects Revenue contention that assessee an agent / repr
...View More SC allows Revenue’s appeal, rejects assessment of imported ‘parts/components’ under Rule 10A of Customs Valuation Rules, 1988, on ground of mis-declaration in Bills of Entry (BoE); C
...View More Laptop ‘carry cases' taxable at 4% as “parts and accessories” of machines covered by CETH 8471, under Entry No. 41A (Sr. No. 4) of Schedule III to DVAT Act, not at 12.5% as “un
...View More HC allows Revenue appeal, upholds Additional Commissioner's order that assessee exported ‘non-Basmati rice’, which is prohibited for export in terms of DGFT Notification dated November 5,
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