International Tax Ruling
Export of hot rolled & cold rolled iron products liable @ 15% & 10% respectively, in terms of Notification No. 66/2008-Cus; Rejects assessee’s contention that subsequent amendment vide N
...View More CESTAT quashes service tax demand on security deposit (equivalent to 6 months’ / 1 year’s rent) taken towards leasing of immovable property; Rejects Revenue contention that interest free d
...View More Third Member concurs with Member (Judicial), absent mis-declaration in number of packing machines by assessee, duty demand not sustainable under 7th proviso to Rule 9 of Pan Masala Packing Machines (C
...View More CESTAT upholds service tax on cable operator against ‘subscriber base’ declared to broadcasters vis-à-vis subscriber fee; Rejects assessee's contention that measure of levy for serv
...View More HC quashes CBEC Circular dated December 30, 2011 to the extent it bars ‘Brand Rate’ drawback determination under Rule 7 of Customs, Central Excise Duties and Service Tax Drawback Rules, 19
...View More Allahabad HC allows impleadment applications of ICAI and ICSI, vacates interim order which barred Chartered Accountants, Company Secretaries and Cost & Works Accountants from filing returns and ap
...View More CESTAT allows Revenue appeal, services rendered in relation to storage and warehousing of export cargo classifiable as 'storage and warehousing service', not 'cargo handling' post February 2005; Rejec
...View More Karnataka HC quashes Tribunal order, input tax credit (ITC) for a particular period cannot be claimed beyond 6 months, in return filed for subsequent period; As per Sec 10 of Karnataka VAT Act, ITC mu
...View More Agreement entered with intending purchaser for construction of residential flat not taxable as “Construction of Complex service” as defined u/s 65(105)(zzzh) of Finance Act, 1994 pre-July
...View More Rental / maintenance charges collected for supply of gases in own cylinders not includible in assessable value (AV), packing of gases into cylinder not necessary to make it ‘marketable’; P
...View More
 (1).PNG)
