International Tax Ruling
CESTAT allows distribution of entire credit of services specified in Rule 6(5) of CENVAT Credit Rules, 2004 by an Input Service Distributor (ISD) attributable to dutiable as well as exempted goods / s
...View More Transportation of mined products from mining beds to various locations situated in mine, prima-facie taxable as ‘Mining services', not 'Goods Transportation Agency service'; Mining a composite a
...View More Products used for killing flying / crawling insects not ‘mosquito repellants’ even if they incidentally kill mosquitoes, hence not taxable @ 12.5% but at lower rate of 4% un
...View More HC disallows amnesty to Public Sector Undertaking under VCES, in view of pending inquiry / investigation on ‘Goods Transport Agency’ services availed; In addition to barring persons agains
...View More HC allows set off / adjustment of excess payment of State sales tax against deficit in Central Sales Tax deposit of equivalent amount; Disregards Revenue plea that albeit direct credit of both taxes i
...View More Manufacture and supply of honeycomb partition frame sets to Indian Railways taxable @ 5% under Entry No. 76 of Third Schedule to Karnataka VAT Act (KVAT Act); Rejects Revenue contention that such good
...View More Royalty for use of ‘Bruce Lee’ images in mobile games not taxable as ‘Intellectual Property Rights (IPR) service’; Property embodied in visual images falls under 'Copyrights' d
...View More CESTAT disallows CENVAT credit utilisation of input services availed at factory in Pune towards dispensing service tax liability on renting of immovable property located in Mumbai; Recalls basic princ
...View More 2 Member CESTAT Bench refers question pertaining to customs duty applicability on tools / spare parts for offshore oil drilling imported on behalf of ONGC via courier, hand baggage and sea, to Third M
...View More HC quashes writ, upholds interest on Rs 311 Cr (approx.) excise duty confirmed by SC in ‘FIAT’ order pursuant to finalisation of provisional assessment of motor vehicles under Rule 9B of e
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