International Tax Ruling
Conducting route survey, geotechnical, soil investigation and other types of surveys for GAIL & ONGC taxable as “Survey and Map Making Service” w.e.f. June 2005, not “Consulting
...View More Bombay HC dismisses Revenue appeal, engaging labour for harvesting, loading / unloading and transportation of sugarcane pursuant to contract with sugar karkhana (factory), not taxable as ‘manpow
...View More HC upholds Tribunal order, allows MODVAT credit on inputs / partially processed inputs sent for job-work but not received in factory within 180 days, under Rule 57 of erstwhile Central Excise Rules, 1
...View More Revenue cannot force assessee to avail exemption benefit because no ‘input’ credit availed and consequently raise demand i.r.o. ‘capital goods’ credit under Rule 6(4) of CENVAT
...View More CESTAT allows Revenue appeal, supervisory services towards making tents, mosquito nets, trousers and shorts not in relation to ‘textile processing’, exemption under Notification No. 14/200
...View More CESTAT sets aside service tax demand on proprietary concern of a sculptor / artist, under ‘architect services’ category; Sec 65(6) r/w Sec 65(105)(p) of Finance Act cover services provided
...View More CESTAT allows input service credit of acquired technical know-how (research & development) despite non-production of final goods either on trial or commercial basis; Technical know-how once obtain
...View More HC dismisses writs, denies Anti-dumping Duty (ADD) and Safeguard Duty exemption on imports made under Duty Free Import Authorisations (DFIA) transferred post April 2013; Rejects assessees’ plea
...View More Certificate of completion of training issued to candidates aspiring to become Insurance agents, having recognition of law, not taxable as 'Commercial Training or Coaching Service'; In order to become
...View More SC upholds constitutional validity of Entry 25 of Schedule VI to Karnataka Sales Tax Act, levying sales tax on processing and supply of photographs, photo prints and negatives; Apex Court delves into
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