International Tax Ruling
HC disposes assessee's writ petition (WP) challenging levy of service tax on rental and royalties payable to Delhi International Airport Pvt. Ltd. (DIAL) w.r.t. duty free shops in airport premises; Ho
...View More HC dismisses writ petition challenging re-assessment orders passed by Commissioner as alternate and efficacious appeal remedy under Customs Act not exhausted; Writ cannot be entertained only on premis
...View More Separate service contract entered on a stand-alone basis classifiable as ‘works contract’, benefit of Works Contract (Composition Scheme for payment of Service Tax) Rules, 2007 available;
...View More Renting out pipes to farmers not taxable as service of ‘supply of tangible goods’; Rejects Revenue’s denial of assessee’s claim on ground that evidences of VAT payment / VAT as
...View More HC allows writ petition against order prohibiting assessee from operating as Customs House Broker based on allegations in Show Cause Notice (SCN) issued to importer/client; Regulation 23 confers discr
...View More CESTAT allows assessee's appeal, orthopedic heating belts classifiable under Chapter Heading (CH) 9021 (as orthopedic appliances) instead of CH 9018 (Instruments and appliances used in medical, surgic
...View More HC allows Revenue appeal, quashes Tribunal order that ruled in assesse’s favour allowing rent-a-cab service credit at the stage of hearing stay application / waiver of pre-deposit; However, acce
...View More CESTAT dismisses appeal, upholds duty on 'intermediate' goods not specified in SSI exemption notification, manufactured by assessee as job-worker; Notification No. 83/1994-CE and 84/1994-CE, grants ex
...View More CESTAT allows CENVAT credit of capital goods and input services used for setting up of factory, prior to obtaining Central Excise registration; Adjudicating Authority’s view that assessee not a
...View More HC upholds Tribunal order denying exemption benefit on cranes imported under EPCG licence in terms of Notification No. 55/2003-Cus and directing confiscation of goods; Rejects assessee’s plea of
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