International Tax Ruling
No service tax applicable on volume discounts received by advertising agency (assessee) from media absent any contractual obligation to render service; Rejects Revenue’s contention that such dis
...View More CESTAT admonishes Adjudicating Authority for blatant disregard to judicial precedents while disallowing CENVAT credit against various insurance services availed by assessee; Adjudicating Authority&rsq
...View More No service tax payable on import of liquified helium in insulated storage tanks as ‘storage & warehousing service’ u/s 65(102) r/w Sec 65(105)(zza) of Finance Act; Relies on CBEC Circu
...View More No right granted to Revenue to appeal before Tribunal against Commissioner order passed under CHA Licensing Regulations, 1984 (CHALR); Only aggrieved CHAs can appeal before Tribunal in terms of Regula
...View More Gujarat HC upholds Tribunal order, allows input credit against Customs House Agent and Shipping Agent & Container services under Rule 2(l) of CENVAT Credit Rules for period prior to 2011; Rejects
...View More CESTAT directs re-examination of taxability of retreading activity of old / used tyres as ‘management, maintenance or repair service’, in light of G.D. Builders ratio; Finds force in asses
...View More Once customs duty discharged on import of drawings & design from foreign entity as per product services agreement, service tax demand on same transaction as ‘design services’ u/s 65(10
...View More Collecting advertisement proformas and forwarding them to various newspapers for publication not taxable as ‘advertising agency service’ u/s 65(3) of Finance Act; Rejects Revenue contentio
...View More HC upholds constitutional validity of Sec 11(6) of Gujarat VAT Act which enables State Govt to curtail input tax credit (ITC) in respect of specified goods / class of dealers, by way of Notification i
...View More HC denies benefit of 4% VAT under Karnataka VAT Act against portable handheld electronic ticketing machines supplied to Karnataka State Road Transport Corporation; Rejects assessee’s claim that
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