International Tax Ruling
Mere providing table space by automotive dealers to banks/financial institutions would not per se amount to “Business Auxiliary Service” (BAS); Where mere space is provided at dealer&rsquo
...View More Delhi HC dismisses writ petition challenging validity of service tax levy on works / composite contracts prior to June 1, 2007; No encroachment by Parliament on exclusive powers of State Legislature,
...View More HC sets aside ex-parte final assessment of 'Bills of Entry' (BoE), being violative of principles of natural justice; Rejects Revenue’s contention that only Sec 17(5) of Customs Act contemplates
...View More CESTAT rejects redemption fine enhancement subsequent to clearance of imported goods, absent evidence of higher Margin of Profit (MoP) on imports; As per Sec 125 of Customs Act, redemption fine cannot
...View More CESTAT Larger Bench upholds non-inclusion of liquidated damages in transaction value of goods on delay in supply, as per terms of agreement; Interprets Sec 4 of Central Excise Act, subsequent reductio
...View More Mere change in company name without change in ownership, not ground to deny CENVAT credit to new unit; Rejects Revenue’s contention that assessee failed to obtain satisfaction of Asst. Commissio
...View More SC reverses P&H HC ruling allowing clubbing of industrial units to avail tax exemption under Rule 28A of Haryana General Sales Tax Rules; Rule stipulates payment of availed tax benefit with intere
...View More CESTAT allows SAD exemption on inter-unit transfer of final goods from EOU to DTA; Such stock transfer cannot be construed as ‘exempt sale’, for SAD levy under Notification No. 23/2003 - C
...View More Kerala HC's Division Bench overrules Single Judge ruling; Disallows rebate of entry tax paid on capital goods ineligible from input tax credit (ITC) availment under Kerala VAT Act, 2003; Mere payment
...View More Bombay HC refuses to entertain writ petition under Art 226 against bank guarantee encashment, citing lack of jurisdiction; Mere location of bank within territorial jurisdiction of present Court cannot
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