International Tax Ruling
Simultaneous penalties not imposable for service tax defaults u/s 76 and u/s 78 of Finance Act, 1994 for period prior to May 10, 2008, when show-cause notice issued after May 10, 2008; Proviso added t
...View More Allows CENVAT Credit on Goods Transport Agency Services, used for transportation of tyres to and fro from place of service receiver, for purpose of retreading of tyres at the premises of service provi
...View More Allows stay of garnishee proceedings for recovery of service tax dues pursuant to search; Assessee made an application under Service Tax Amnesty Scheme and prima facie demonstrated fulfilment of eligi
...View More Confirms enhanced customs duty on import of gold made earlier by State Trading Corporation on behalf of assessee, where duty revised at the time of delivery to the assessee; Enhanced rate of duty appl
...View More 3 judge bench of SC approves ratio of 2 - judge bench decision in Raheja Development on works contract; States do have competence to levy sales tax on sale of goods in an agreement of sale o
...View More Service of order through speed post a valid mode of service u/s 37C of Central Excise Act; No difference between registered post and speed post since both sent through same agency; Pasting of order at
...View More Club services to members not taxable u/s 65(105)(zzze) r/w Sec 65(25a) and 66 of Finance Act; Accepts petitioners' plea on mutuality principle, whereby transaction between club and its members cannot
...View More Directs pre-deposit of 35% of CENVAT Credit on inputs used for construction of building (i.e. mall), however clearly holds that observation would not affect merits of case; Assessee can't claim credit
...View More Show Cause Notice (SCN) invalid as matter already settled by Tribunal in Sarla Performance Fibers Ltd. (on issue of levy of education cess on excise duty, against EOU's domestic clearances); Tribunal'
...View More Refund of 4% special additional duty (SAD / Special CVD) can be filed within longer of two periods i.e one year from date of provisional assessment or from final assessment date; Harmoniously construc
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