International Tax Ruling
Repair and maintenance of machines undertaken under service agreement with Modi Xerox not taxable as 'repair and maintenance' service, but Business Auxiliary Service (BAS); Assessee billed Modi Xerox
...View More CESTAT allows reversal of CENVAT credit attributable to input services used for provision of exempted services, under Rule 6(3)(ii) of Cenvat Credit Rules, 2004 (CCR), even though procedure under Rule
...View More HC upholds Tribunal’s order, extends exemption to parts and accessories of hearing aids under Entry No.2 of First Schedule to Karnataka VAT (KVAT) Act dealing with 'aids and implements used by h
...View More CESTAT rejects Revenue appeal, selling agent agreement for increasing sale of ‘country liquor’ manufactured under assessee's brand name for maximisation of profits, not ‘intellectual
...View More Third Member to decide issue whether activity of affixing additional label on cartons imported / received from assessee’s other unit availing area based exemption under Notification No. 56/2002,
...View More HC dismisses assessee’s appeal, storage tanks / vessels not 'capital goods' falling under Rule 57Q of erstwhile Central Excise Rules, 1944, credit thereon inadmissible pre-2001; Concurs with Tri
...View More HC upholds Tribunal’s order, ‘Hydraulic Excavator’ used for digging from earth and carrying stone boulder, covered by specific entry of 'Motor Vehicle" under Entry 13 of Schedule to
...View More HC upholds Tribunal findings, ‘work stations’ not ‘furniture’, falling under list of restricted items for input tax credit (ITC) availment under Schedule-V of Karnataka VAT Act
...View More HC rules on Terminal Excise Duty (TED) refund for supplies against ICB, no bar on seeking refund claim from Joint DGFT or Excise Department, subject to fulfilment of other conditions; However, rejects
...View More HC allows re-export of goods deemed ‘spurious’ by Customs authorities on account of import absent adequate registration / import licence, in terms of Rule 41(1) of Drugs and Cosmetic Rules
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