International Tax Ruling
SC reverses Andhra Pradesh HC judgment, holds transfer of ‘beedi’ leaves by branch office in Andhra Pradesh to head office (HO) in Maharashtra, subsequent to auction purchase from A.P. Sta
...View More HC dismisses challenge to the vires of Rule 12AAA of CENVAT Credit Rules and Rule 12CCC of Central Excise Rules restricting CENVAT credit utilisation and withdrawal of monthly payment facility respect
...View More CESTAT Third Member rules on levy of penalty u/s 76 and 78 of Finance Act on assessee rendering helicopter charter-hire services to corporates towards off-shore operations; Concurs with Member (Judici
...View More SC dismisses assessee’s SLP, and upholds HC order, Tribunal’s order quashing show cause notice (SCN) itself stating that there was violation of principles of natural justice, not in accord
...View More CESTAT upholds taxability w.r.t. HCN (Hydro Cynic Acid) received from Reliance Industries Ltd. (RIL) and supplied to another company for a consideration, under 'Storage and Warehousing Service', howev
...View More HC lambasts Tribunal’s approach in referring question before it when same could be answered based on its earlier orders, determination of whether assessee complied with condition of filing retur
...View More HC allows writ, declaration under Voluntary Compliance Encouragement Scheme, 2013 (VCES) acceptable where service tax computed in terms of half yearly returns though liability not correctly disclosed
...View More HC allows writ, time limit for filing statutory appeal to be reckoned from date of service of order, condones delay of 5 years in filing appeal before CESTAT; Adjudication order dispatched at old addr
...View More HC sets aside Revenue appeal, dispute pertaining to applicability of Special Additional Duty (SAD), relates to determination of 'rate of duty', not maintainable before HC u/s 130 of Customs Act; While
...View More Bombay HC allows assessee’s writ, no power with Revenue to attach property to recover sales tax dues of erstwhile owner as assessee not a successor-in- interest, therefore, not liable to pay tax
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