International Tax Ruling
CESTAT upholds interest on refund delay in respect of services rendered to SEZ unit; Rejects Revenue contention that Notification No. 9/2009-ST, as amended by Notification No. 15/
...View More Recovery of contributory expenses (viz. hall charges, training equipment) from dealers towards staff training not includible in assessable / transaction value of motorcycles u/s 4 of Central Excise Ac
...View More CESTAT extends exemption to Partially Oriented Yarn (POY) under Notification No. 30/2004-CE to assessees’ factory / factories undertaking subsequent processing like texturising / draw twisting;
...View More HC revokes application of extended limitation period in respect of default assessment order under Delhi VAT Act, absent any assertion as regards concealment, omission or failure on dealer’s part
...View More CESTAT denies utilisation of CENVAT credit distributed through Input Service Distributor (ISD) invoice in respect of advertising services availed for exempt final products, towards manufacture of soft
...View More Must consider “total CENVAT credit taken on input services during the financial year” while determining credit reversal amount as per formula prescribed under Rule 6(3A) of CENVAT Credit R
...View More Industrial Air Compressors sold through distributors prima-facie eligible for concessional tax rate of 4% under Tamil Nadu VAT Act, 2006 (TNVAT Act); Relies heavily on Advance Ruling Authority’s
...View More HC admonishes Tribunal’s action of holding HC Division Bench decision in Pali Chemical Industries as ‘per incuriam’ while allowing turnover tax exemption on chemical fertilizer mixtu
...View More Commission received by Indian agents of Western Union for transfer of money from abroad to India not taxable under reverse charge mechanism as ‘Business Auxiliary Service’; Since considera
...View More Discharge of service tax for use of brand name under ‘intellectual property service’ category by a division on behalf of parent company prima facie allowable, since it is part and parcel o
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