International Tax Ruling
CESTAT rejects Videocon's excise duty refund claim on higher discounts offered by depot than those offered at factory; Subsequent issue of credit notes to customers to pass duty burden cannot help ove
...View More CESTAT denies 'vocational training' service tax exemption to Post Graduate Diploma in Management (PDGM) course; 100% employment / self-employment not decisive to determine whether Course or Institute
...View More CESTAT upholds service tax on software maintenance services under category of "Maintenance or Repair Service" u/s 65(64) of Finance Act; Rejects assessee's contention that such service classifiable un
...View More Donation received towards booking of hall for social functions includible in gross amount of "mandap keeper services"; Rejects assessee's contention that donation cannot be construed as 'consideration
...View More CESTAT upholds service tax on charges collected towards Sodexo meal / gift vouchers from affiliate restaurants, other establishments under "Business Auxiliary Service" (BAS) w.e.f July 1, 2003 (as ame
...View More Commission received under franchisee agreement for use of trademark and goodwill of supermarket liable to Tamil Nadu sales tax and not service tax; Right to use trademark for 10 years to others' exclu
...View More CESTAT allows CENVAT credit on courier services used for despatching business documents beyond place of removal of goods; Such services being in or in relation to manufacture, covered under inclusive
...View More Payment of basic excise duty (BED) by transfer of Education Cess and Secondary and Higher Education Cess credit, amounts to wrong utilisation of credit; Such irregular utilization of credit, though re
...View More Charter of tankers / vessels for liquified natural gas import from abroad a “deemed sale”, not taxable as “supply of tangible goods for use” (STGU) service u/s 65(105)(zzzzj) o
...View More Activities of stevedoring, unloading cargo from ship to barges and then to trucks/rails a composite activity, taxable under “Cargo Handling Service” (CHS); Rejects assessee's s
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