International Tax Ruling
HC disallows input service credit refund towards onsite IT services rendered by overseas branches / subsidiaries to customers abroad prior to February 2010; As per Rule 3(2) of Export of Service Rules
...View More Affixing MRP stickers/labels on imported goods like perfumes, shampoos and body spray in private warehouse after customs clearance, amounts to 'manufacture' as per Chapter Note and Sec 2(f)(iii) of Ce
...View More Karnataka HC rules on applicability of exception to Rule 6(6) of CENVAT Credit Rules in respect of supply of goods to both SEZ unit and developer prior to December 2008; Holds amendment to Rule 6(6) v
...View More CESTAT upholds service tax on reverse charge basis on turnkey project awarded to entity in China for setting up of power plant in India, under ‘works contract’ category; Though project spl
...View More CESTAT allows Revenue appeal, credit of input services viz. GTA, sales promotion ineligible on goods manufactured by loan licensees (job-workers) on assessee's behalf; In terms of Central Excise Act a
...View More CESTAT allows service tax credit on brokerage paid towards purchase / lease of flats for accommodation of in-house faculty members of commercial training centre; Rejects Revenue's reliance on AAR deci
...View More Credit distribution proportionate to turnover of various units by Input Service Distributor (ISD) not a ‘binding condition’ pre-April 2012 under Rule 7 of CENVAT Credit Rules; Allows credi
...View More SC dismisses assessee’s appeal, upholds Rajasthan HC judgment confirming supply of explosives to contractor for use in mining operations as transaction of ‘sale' u/s Sec 2(38)(ii) of Rajas
...View More CENVAT credit admissible in respect of distribution of SIM cards to subscribers on behalf of Telecom service provider; Rejects Revenue contention that services provided by distributors have no nexus w
...View More Cutting / slitting of coils according to customers preference and applying PVC coating thereon amounts to ‘manufacture’ u/s 2(f) of Central Excise Act; Rejects Revenue’s reliance on
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