International Tax Ruling
Drilling of wells not an activity related to exploration of oil or prospecting for oil, not taxable as ‘Survey and exploration of minerals service’ pre-June 2007; Assessee not engaged in l
...View More CESTAT disallows utilisation of GTA service credit for discharge of service tax on transportation charges; Interprets Rule 2(p) of CENVAT Credit Rules (CCR), service received by assessee can neither b
...View More HC dismisses writ, assessment order passed on March 30, 1998 for AY 1989-90 not barred by limitation in terms of Sec 21(2) of U. P. Trade Tax Act; Though such assessment may prima facie be barred by l
...View More SC dismisses assessee’s SLP, upholds Delhi HC judgment setting aside Tribunal order on legality of appeal filed u/s 86(2) of Finance Act on Committee of Chief Commissioners’ direction; Del
...View More HC allows refund of excess service tax paid by service recipient consequent to downward revision of transmission charges payable to service provider; Rejects Revenue’s contention that assesse
...View More HC allows Revenue's revision application on taxability of photo developing, printing and processing under UP Trade Tax Act; Quashes Tribunal order which allowed assessee’s appeal by simply relyi
...View More CESTAT sets aside penalty u/s 78 of Finance Act 1994, issue of show cause notice (SCN) unsustainable when liability along with interest discharged; Demand raised by Revenue alleging non-payment of tax
...View More Marketing / promotion services (BAS) provided to ICICI Bank Ltd. (ICICI) for commission, not a service provided under ICICI brand name; Displaying banner on premises with words ‘Franchisee of IC
...View More HC sets aside Tribunal order allowing duty drawback availed in respect of exports made during EOU de-bonding process; Assessee applied for exit from EOU scheme and between period of application
...View More HC upholds service tax levy on 'supplementary services' provided to foreign tourists by tour operator on behalf of Principal Tour Operator (PTO), confirms CESTAT ruling; Upholds levy for the period pr
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