International Tax Ruling
CESTAT upholds Revenue classification of ‘Horn Controller’ as “part of Air Horn” under CETH 8512 of Central Excise Tariff Act, in lieu of CETH 8708 as “part of Motor Vehi
...View More Bombay HC refuses to condone delay of 1298 days in filing statutory appeal by Govt. undertaking; Assessee’s reason that it was unaware of legal position laid down by SC in 2011 in Electronics Co
...View More Repair, maintenance and servicing of motor vehicles for Tata Motors Ltd, not taxable as “Technical Inspection & Certification” services; Replacing / rectifying some damaged / defective
...View More Shipping / barging charges towards transportation of imported goods from mother vessel not taxable under 'cargo handling services' u/s 65(23) r/w Sec 65(105)(zr) of Finance Act; Sec 14 of Cu
...View More No tax applicable on services received by overseas branches on which local (country) VAT / GST already paid; Rejects Revenue contention that such branch offices act only as facilitators and that servi
...View More HC dismisses writs challenging summons issued u/s 14 of Central Excise Act that called upon Restaurateurs to produce documents for alleged service tax evasion; Assessees cannot assume / presume initia
...View More HC allows assessee’s sales tax application, directs Maharashtra Sales Tax Tribunal to refer question of classification of ‘Motor Vehicle / Auto Air Conditioners’ under Bombay Sales T
...View More CESTAT allows customs duty exemption on import of bulk drugs through high seas sale under Advance Licenses, for manufacture and export of compacted drugs; Rejects Revenue contention that process of co
...View More 2 Member Bench refers matter on inclusion of transportation charges in assessable value of petroleum goods supplied to ONGC from depot, to Third Member; As per Member (Technical), since sale takes pla
...View More HC dismisses writ, Karnataka VAT Notification requiring specified dealers to furnish additional details electronically alongwith returns not violative of Articles 265, 14 & 19(1) of Indian Constit
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