International Tax Ruling
HC allows writ, quashes recovery of deemed export refund already sanctioned against supply of goods to non-mega power projects pursuant to Policy Interpretation Committee (PIC) clarification; Unless a
...View More CESTAT directs pre-deposit, ‘agreement to lease’ entered prior to actual leasing prima-facie falls within scope of ‘renting of immovable property’ as defined in Finance Act, 19
...View More HC upholds rejection of 'duty drawback' filed beyond normal time limit on re-export of capital goods due to wrongful availment of CENVAT credit of additional customs duties; Despite knowledge, assesse
...View More CESTAT rules on classification of interior work activities such as wall plastering, floor tiling, carpentry undertaken in commercial premises u/s 65(25b) of Finance Act, taxable as ‘commercial o
...View More 'Transportation charges' includible in taxable turnover for purpose of sales tax under Gujarat Sales Tax Act, 1969 (Act); Any amount received by assessee towards sale of goods required to be included
...View More Rendition of services by overseas branches to overseas customers not taxable in the hands of head office (HO) in India on reverse charge basis; Sec 66A of Finance Act neither envisages treating branch
...View More Sale of third party software and in-house developed software prima facie not “Intellectual Property Right Service” (IPR) or “Information Technology Service” (ITSS); There is
...View More CENVAT credit of courier service, landline telephone / mobile phone service and insurance of plant & machinery prima facie available during the period November 2004 to September 2008; Adjudicating
...View More Fees paid by Website domain registration company to International Corporation for Assigned Names and Numbers (ICANN) & ICANN accredited registries, not liable to service tax under reverse charge a
...View More CENVAT credit recoverable once ownership and control of capital equipment, machinery transferred to another legal entity, situated in same factory premises; Such transfer construed as ‘removal&r
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