International Tax Ruling
Nutrient based subsidy received from Ministry of Chemicals & Fertilisers not includible in transaction value of manufactured fertilisers; Rejects Revenue contention that compensation offered by wa
...View More Gujarat HC dismisses Revenue appeals against Tribunal order, question of Education and Secondary & Higher Education Cess levy (for the third time) on DTA sale by EOUs maintainable before SC; Follo
...View More HC allows writ petition, grants assessee interest @ 6% p.a. on delayed refund of pre-deposit pursuant to favourable CESTAT order; Service of certified CESTAT order copy on Central Excise Commissioner
...View More Testing of pharmaceutical products during manufacture to check compliance with given formulae not taxable as ‘technical testing and analysis service’; As per agreement with principal, asse
...View More CESTAT sets aside Adjudicating Authority order, no service tax leviable on ocean freight incurred by logistics company; Rejects Revenue contention that assessee providing composite service, whose pre-
...View More CESTAT accepts transaction value declared by assessee based on invoice value as per prevalent international market rates + demurrage charges, though goods imported earlier by another consignee at high
...View More Allahabad HC admits writ petition by Lawyers' Association challenging right of non-advocates to file returns and argue before VAT authorities; Petition challenges constitutional validity of Rule 73 r/
...View More HC upholds Single Judge order, doctrine of promissory estoppel rightly invoked against Board of Approval (BoA) decision; BOA withdrew customs / excise duty exemption granted on long conveyor belt syst
...View More Survey activities involving soil investigation, traffic survey, pavement design for road construction prima facie classifiable as ‘Consulting Engineer Services’, not ‘Survey and Map
...View More CESTAT allows duty exemption on DTA sale by 100% EOU prior to grant of permission by Development Commissioner (DC); DTA sale entitlement accrues on first day of financial year based on export performa
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