International Tax Ruling
SC allows relief to assessee (a job-worker duplicating music CDs and supplying to distributor) , royalty paid by distributor towards music-copyright, not part of assessable value (AV) of duplicate CDs
...View More HC upholds Tribunal order, replacement of defective motor vehicle parts by dealer during warranty period constitutes ‘sale’ and thereby, exigible to tax under Gujarat VAT Act; Applies SC r
...View More HC allows CENVAT credit on Goods Transport Agency (GTA) service, on strength of TR-6 challans, pre-June 16, 2005, absent any documents prescribed for availing credit on such services; Notes that, Rule
...View More CESTAT allows assessee's service tax refund claim of accumulated CENVAT credit under CENVAT Credit Rules, 2004 (CCR), absent any material evidence demonstrating drawback claim in respect thereof; Noti
...View More CESTAT dismisses assessee’s rectification application in matter of CENVAT credit availability under Rule 8(3A) of Central Excise Rules, 2002 in case of default in payment of excise duty beyond 3
...View More Profit earned in sale / purchase transactions not liable to service tax, in respect of service rendered as 'sole selling agent' for manufacturer; Assessee undertaking two separate functions under same
...View More HC dismisses assessee’s writ petition that Revenue liable to demurrage charges where it failed to test detained goods in reasonable time, delay by authorities attributable to lack of testing cen
...View More P&H HC upholds constitutional validity, but reads down Rule 25(2) of Haryana VAT Rules, holds that VAT payable on value of goods at time of incorporation in works contract, not on transfer of immo
...View More HC sets aside Single Judge's order dismissing writ merely on ground that alternate remedy of filing appeal available, when books of accounts and audit report duly filed by assessee, not rejected by as
...View More HC upholds CESTAT’s order, credit not deniable to assessee, despite fact that importer failed to furnish declaration about non-availment of refund of countervailing duty (CVD) w.r.t. imported go
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