International Tax Ruling
CESTAT allows appeal, holds that once case is decided by Settlement Commission in respect of an importer, proceedings against co-noticees shall cease; Conjoint reading of Sec. 127A(b), 127F and 127J o
...View More Freight charges includible in ‘sale price’ u/s 2(36) of Rajasthan VAT Act, 2003 absent evidence that same charged and reimbursed separately by purchaser, i.e Railways; As per Explanation I
...View More HC sets aside Rajasthan Tax Board’s order, renting of tents, cutlery, furniture and carpets by “tent house” for use in marriage functions & conferences, taxable as ‘sale&rs
...View More HC allows writ appeals, Revisional Authority has no powers to pass reassessment after cancelling / setting aside assessment order of Assessing Officer, u/s 63A of Karnataka VAT Act; Refers to Division
...View More HC strikes down DGFT Circular dated December 4, 2008 restricting export of goods in the nature of ‘military stores’ absent No Objection Certificate (NOC) from Department of Defence Product
...View More SC dismisses Revenue appeal, fees for technical services from foreign consultant towards setting up & commissioning of manufacturing unit in India, not includible in import value of steel plant; R
...View More SC rules in favour of Revenue, 'doctrine of unjust enrichment' applicable to refund of duty paid on ‘capital goods’ used captively, relies on apex court ratio in Solar Pesticides; CESTAT w
...View More CESTAT allows CENVAT credit on inputs used in erection / fabrication of passive telecom infrastructure provided on shareable basis to various telecom operators, taxable as “Business Support Serv
...View More CESTAT grants respite to telecom infrastructure company, quashes service tax demand on Rs 1493 crores advanced by holding company for setting up after demerger; Combined reading of Master Service Agre
...View More SC dismisses Revenue appeal, upholds CESTAT order quashing excise duty demand on manufacture of medicaments on job-work / loan licensee basis, in terms of Drugs and Cosmetics Act; Term ‘manufact
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