International Tax Ruling
Value of goods / material supplied 'free of cost' by service recipient for services of "construction of commercial or industrial complex" not includible in computation of taxable value; Such value nei
...View More Allows input service credit on group insurance / mediclaim / life insurance policy premium for assessee’s employees; Provision of insurance to employees being mandatory under Sec 38 of Employees
...View More CESTAT upholds service tax on food provided to clients’ employees at their premises under “outdoor catering services” u/s 65(41)(n) r/w Sec 65(24) and 65(76a) of Finance Act; Fixing
...View More Denies MODVAT credit of purchased machinery parts / equipment, subsequently exported in CKD condition alongwith manufactured final product, for setting up of plant in Vietnam; Rejects assessee's class
...View More HC denies CENVAT credit on inputs stored outside factory premises, without prior permission of jurisdictional Commissioner of Central Excise; CBEC Circular dated May 1, 1996 relaxes mandatory requirem
...View More Construction of 15 independent houses not taxable under "Construction of Complex service" in terms of Sec. 65(105)(zzzh) read with Sec 65(91a) of Finance Act; Tax payable only on construction of build
...View More Karnataka Clarification & Advance Ruling Authority on VAT, clarifies deduction for 'deemed value' of labour and similar charges, in respect of AMC of printers, plotters, copiers and scanners; Deem
...View More Allows deemed MODVAT credit on inputs received from supplier, despite non-discharge of full duty liability by input-manufacturer; Rule 57A(6) of erstwhile Central Excise Rules r/w Notification No. 58/
...View More Sets aside Appellate Commissioner’s order allowing refund of excess duty under Sec 11B of Central Excise Act, consequent to retrospective price reduction in terms of agreement; Sole reliance on
...View More Allows input service credit of "renting of immovable property service" in respect of assessee's sales office; Rejects Revenue's contention that sales office has no nexus with assessee's manufacturing
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