International Tax Ruling
Amount paid after March 1, 2013 but before enactment of Voluntary Compliance Encouragement Scheme (VCES) on May 10, 2013, cannot be excluded from declaration; Department’s stand that tax deposit
...View More Deemed value of consumables prima facie includible in taxable value of erection and commissioning services u/s 65(39a) of Finance Act, absent details of actual consumption; Rejects assessee’s co
...View More Transportation of crude oil through pipeline which travels through various States not a 'process' integrally connected with final manufacture; Upholds Revenue's action of rejecting assessee's applicat
...View More Trading activity neither ‘service’ nor ‘exempted service’ prior to April 1, 2011, input credit not available against services utilised therein; Explanation to Rule 2 of CENVAT
...View More Manufacturer's services of merely assisting customers in executing export orders not taxable as 'Management Consultancy Service' (MCS); MCS services imply services in relation to management of an orga
...View More Pre-May 2008, Service tax on receipt of ‘manpower recruitment or supply agency service’ from associated enterprises payable on actual payment of gross amount, not against book adjustments;
...View More Labeling / re-labeling of material handling equipment parts improves marketability, prima-facie amounts to manufacture u/s 2(f)(ii) of Central Excise Act, 1944; Directs 25% pre-deposit of tax demand;
...View More HC clarifies on taxability of development of residential complex activity under Uttarakhand VAT Act; ‘Sale of goods’ being sine qua non for applicability of Act, includes agreement for car
...View More Service tax exemption against “Business Auxiliary Services” provided to SEZ developer or Unit under Notification No. 4/2004-ST , prima facie unavailable, absent authorisation from SEZ Deve
...View More Electricity supplied free of cost by customer not includible in value of operation and maintenance (O&M) service of air separation plant provided by assessee; Air separation plant owned by assesse
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