International Tax Ruling
CESTAT rejects refund of input services received by branch office before date of centralised registration, against export of service; Facility of centralised registration being a special facility unde
...View More HC allows MODVAT credit on PVC cables and Panel boards affixed as electric connection in factory, under Rule 57Q of erstwhile Central Excise Rules, 1944; Such goods fall within ambit of "capital goods
...View More Sub-contractors providing commercial or industrial construction services to main contractor, liable to discharge service tax independently, as per Finance Act provisions; Rejects assessee’s cont
...View More CESTAT rejects transaction value less than production cost on sale of electrical distribution boards to related person; Determination of quantum of production and sale price of manufactured goods, pro
...View More Construction of floating restaurant amounts to 'works contract' and not 'outright sale'; Floating restaurant floats on a platform, instead of building embedded to earth and is nothing short
...View More CESTAT Third Member upholds service tax demand on Vidarbha Cricket Association under 'club or association service' u/s 65(105)(zzze) r/w Sec 65(25a) of Finance Act, 1994; Rejects assessee's contention
...View More Processing of raw material supplied by principal being 'manufacture', cannot be subjected to service tax under 'Business Support Service' (BSS); Accepts assessee’s contention that processing act
...View More CESTAT upholds service tax on tours organised by hiring tourist vehicles, u/s 65(105)(n) r/w Sec 65(52) of Finance Act during the period 2000-02; Rejects assessee's contention that only persons having
...View More SC upholds levy of interest at 24% p.a on recovery of wrongly availed MODVAT credit against High Speed Diesel Oil (HSDO) u/s 112 of Finance Act, 2000; Provisions of Sec 112 merely declaratory in natur
...View More Products supplied as free promotional samples must be valued based on 'transaction value' for excise duty payment; Method specified under Rule 4 based on value of identical/similar goods cleared for s
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