International Tax Ruling
CESTAT refers question of simultaneous penalties u/s 76 & 78 of Finance Act prior to May 10, 2008 to Larger Bench; Takes note of conflicting HC decisions in United Communication Udupi, Krishna Pod
...View More HC dismisses writ, upholds constitutional validity of Sec 66E(i) of Finance Act declaring service portion in activity of supply of food and drinks as “declared services”; Article 366(29-A)
...View More SC allows Revenue appeal, sets aside Bombay HC judgment quashing excise duty demand on goods viz. tractors sold from depots at higher price than ex-factory gate during 1982-85; Accepts Revenue content
...View More CESTAT denies customs duty exemption on import and supply of Superior Kerosene Oil (SKO) to Railways, Air Force / Defense and Public Distribution System (PDS) dealers; Harmoniously interprets ‘P
...View More CESTAT dismisses Revenue appeal, allows input service credit refund against investment advisory services provided to foreign entity; Rejects Revenue contention that refund unavailable as such ser
...View More CESTAT allows credit of housekeeping, domestic ticketing, food & catering, employee transport for purposes of service tax refund under Notification No. 5/2006-CE (N.T); Relying on Bombay HC ruling
...View More CESTAT allows input service credit of Group Health Insurance attributable only to employees, not their family members; Service tax paid on insurance of employee’s families no way relatable to as
...View More CESTAT allows input credit of commission agent services received for sale of liquid gas; Rejects Revenue’s contention that no sales promotion activities rendered by commission agent, hence credi
...View More HC condones delay of 168 days in filing appeal before CESTAT; Delay occurred on account of file being misplaced in consultant’s office due to shifting / renovation; Holds that lapse or negligenc
...View More HC upholds pre-deposit, input credit availment of services utilised towards trading and real estate business prima facie does not warrant complete waiver; Rejects assessee’s contention that non-
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