International Tax Ruling
HC condones delay in filing appeal by agricultural producers co-operative marketing societies established under Tamil Nadu Cooperative Societies Act, on account of 'elections'; Observes, it is common
...View More HC dismisses writ petition, 6 months limitation period for issuance of show cause notice (SCN), contemplated w.r.t. seizure of goods u/s 110(2) of Customs Act to be calculated from date of 'dispatch',
...View More SC quashes CESTAT order enhancing anti-dumping duty (ADD) payable under Notification dated October 1998 upon default of export obligation (EO) under advance licenses, by pig iron manufacturer (assesse
...View More ‘One-time maintenance charges’ collected by builder-assessee from flat purchasers not exigible to service tax u/s 65(105)(zzg) of Finance Act as “maintenance or repair services&rdquo
...View More HC upholds CESTAT order, Notification No. 8/2005-ST providing exemption w.r.t. service of ‘production of goods on behalf of client’ u/s 65(19)(v) of Finance Act ‘conditional’ i
...View More Re-packing / labelling of goods by EOU amounts to ‘manufacture’ in terms of definition contained in EXIM Policy, benefit of duty free procurement extendable under Notification No. 52/2003-
...View More CESTAT allows CENVAT credit against Input Service Distributor (ISD) invoices in relation to professional fees & brokerage for sale of company land by HO; Accepts assessee’s contention that b
...View More SC laments CESTAT's approach in deciding classification dispute of 'Chekkers Choco', under relevant entries of Chapter Heading (CH) 19.05, dealing inter-alia with biscuits, waffles and wafer; While Re
...View More SC overturns CESTAT order, sets aside excise duty demand on aluminium dross / ash arising as 'by-product', during manufacture of die-casting of aluminium parts by job-worker; Accepts assessee's conten
...View More Gross Commission received by authorised dealer of Hyundai Motors India Ltd. (HMIL), from Banks/Financial Institution for marketing loan, taxable, under 'Business Auxiliary Service' (BAS), upholds exte
...View More