International Tax Ruling
CESTAT allows Consulting Engineers service credit for prototype development in Engineering Research Centre situated within factory; Services received 'in relation to' manufacture of commercial vehicle
...View More CESTAT upholds service tax liability u/s 66A, i.e reverse charge mechanism ('RCM'), on intellectual property services received from abroad; Rejects assessee's contention that since foreign service pro
...View More Upholds transfer of unutilised CENVAT Credit on de-merger of company; Rejects Revenue's contention that "de-merger" not covered under Rule 10 of of CENVAT Credit Rules; Plain reading of CENVAT Credit
...View More Upholds service tax levy u/s 65(9) of Finance Act as "Authorized Service Station" of Tata Motors and Fiat India; Assessee, being sister concern of Pandit Automatives Ltd, undertook after sales service
...View More Conducting market research in India on behalf of clients situated abroad during the period March to November 2003 amounts to export of service; Rejects Revenue's contention that mere communication of
...View More Development Fee (DF) collected at Mumbai International Airport from every departing passenger in respect of providing any service, in the nature of tax / cess; Development Fee charged to generate reve
...View More No service tax under “Mandap Keeper Service” category for alloting stalls outside temple for sale of toys / flowers / garlands / food during Navratri; Letting out of stalls to different pe
...View More Allows refund of un-utilised accumulated credit of excise duty under Rule 5 of CENVAT Credit Rules (CCR), despite filing of application beyond 1 year; Rejection of refund claim on ground of contravent
...View More Advertisement & publicity expenses incurred and borne by dealers, not includible manufacturer's assessable value for computing excise duty; Part expenditure on advertisement and publicity incurred
...View More Allows transitional one time credit under Rule 9A of CENVAT Credit Rules, 2002 on input stock lying outside registered premises as on April 1, 2003; Govt's intention was to allow manufacturers to clai
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