International Tax Ruling
HC allows writ, absent specific rule in Puducherry VAT Rules or in Central Sales Tax (CST) Rules, Revenue’s insistence on online uploading of declaration forms, an onerous condition; Revenue has
...View More SC issues notice, grants interim stay on operation and implementation of Bombay HC judgement which upheld levy of service tax on Advocates u/s 65(105)(zzzzm) of Finance Act w.r.t. services such as adv
...View More SC grants respite to assessee, allows deemed MODVAT credit on rollable & re-rollable old & discarded rails, wheels & fish plates purchased from Railways as ‘scrap’ in auction;
...View More SC dismisses CESTAT findings and quashes interest demand, payment through CENVAT Credit Account permissible where facility of excise duty payment in installments on fortnightly basis under Rule 173G o
...View More HC upholds Single Judge order denying central sales tax (CST) exemption on sale of packing material viz. paper cartons to exporter of goods, finds such sale not ‘in course of export’ u/s 5
...View More HC upholds taxability of ‘Digital Still Image Video Camera’ (DSCs) at 4% as “IT Product” under Entry 41A of Schedule III of Delhi VAT Act post November 2005, states that item 1
...View More Cylinders used for storing nitrogen gas in factory eligible for capital goods credit as ‘storage tanks’ under Rule 2(a)(vii) of CENVAT Credit Rules 2004 (CCR); Nitrogen Gas used in analyti
...View More HC strikes down Explanation 2 to Sec 2(1)(zd) of Delhi VAT (DVAT) Act as ultra vires Constitution of India insofar it permits levy of VAT on ‘deemed’ sale price of petrol / diesel, instead
...View More Printing and supply of cine-wall posters though a ‘works contract’, not taxable as ‘deemed sale’ under Andhra Pradesh General Sales Tax Act / CST Act prior to April 1995; Dy. C
...View More Supply & appointment of staff under ‘compromise scheme’ approved by Bombay HC pursuant to company winding up petition, not taxable as “manpower recruitment and supply agency serv
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