International Tax Ruling
Demand time barred w.r.t. computer training service rendered by computer training institute pre-June 2005; Notification No. 24/ 2004 dated September 10, 2004 extending exemption to computer training s
...View More HC rejects Bharti Airtel’s appeal, Mobile towers / prefabricated building structure (PFB) neither ‘capital goods’ under Rule 2(a) nor ‘inputs’ under Rule 2(k) of CENVAT C
...View More CESTAT allows CENVAT credit of service tax paid under reverse charge mechanism by assessee’s Head Office (HO) registered as ‘input service distributor’ (ISD); Fact that HO a ‘d
...View More Bombay High Gas Oil (BHGO) an excisable product classifiable under CETH 2790.99, assessee’s contention that no duty leviable as BHGO neither marketable nor classified under any Chapter heading u
...View More 2 Member CESTAT Bench refers question of Anti-dumping duty (ADD) exemption availability under Notification No. 98/2009-Cus towards imports against transferred Duty Free Import Authorisation to Third M
...View More Carton Shrink Wrap machines do not qualify as ‘packing machines’ under Rule 2(c) of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 (Rules), which p
...View More Construction of diaphragm wall along the Sabarmati river bed as per agreement with River Development Corporation classifiable as 'Site formation and Clearance, Excavation and Earth moving and Demoliti
...View More Trading not ‘exempted service’ prior to April 2011, credit reversible on common input service in proportion of turnover of manufactured and traded goods; Relies on co-ordinate bench ruling
...View More HC allows full rebate under Rule 18 of Central Excise Rules, 2002 on sale of pharmaceutical products through subsidiary situated in United States under exclusive rights; Rejects Revenue contention tha
...View More Parcel transporting and clearing agencies not 'dealers' in terms of Sec 2(xv) of Kerala VAT Act, 2003 (Act); Registration cannot be pressed absent specific legislative provision, such agencies only re
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