International Tax Ruling
Sale of two business undertakings out of three, as going concern by Eicher Motors, exempt from VAT under Tamil Nadu General Sales Tax Act, 1959; Relies on various clauses in business transfer agreemen
...View More Service of loading of cargo into rail wagons and trucks, taxable under Cargo Handling Service (CHS); Rejects assessee’s contention that service not classifiable under CHS as they are only supply
...View More HC rejects Alstom's writ petition on CST exemption & penalty matter; Statutory remedy of filing appeal before Central Sales Tax Appellate Authority not exhausted; Order of Tribunal contains factua
...View More CESTAT rejects interest demand, as barred by law of limitation, where duty and penalty, already confirmed earlier; Limitation period applicable not only to principal amount but also to interest claim;
...View More Allows CENVAT credit refund where refund amount relating to Additional Excise Duty (AED) exceeded CENVAT credit balance of AED, where assessee maintained separate credit accounts in respect of BED and
...View More Disallows CENVAT credit distributed by Principal to job-worker with separate legal entity, as office of Principal cannot be considered as office of Input Service Distributor (ISD); Rule 7 of Cenvat Cr
...View More No service tax applicable on one-time maintenance deposit collected by builder before society's formation; Payment of various outgoings / services i.e. water / electricity charges by builder till form
...View More Loader, backhoe loader and road roller have characteristics of "motor vehicles" and parts thereof qualify as parts of ‘automobiles’; Holds assessee, JCB India Ltd, liable to excise duty on
...View More MSRTC providing buses for marriages, educational purpose, election duty not necessarily amount to “tour operator services”; Rejects Revenue’s interpretation that all contract carriag
...View More Denies benefit of exemption notification in respect of services relating to safeguarding of building along with fixtures, fittings, equipment, cash, other securities of bank; Benefit under Notificatio
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