International Tax Ruling
HC allows writ, service tax rebate appeals maintainable before Tribunal u/s 86 of Finance Act, 1994 (Act); Parliament always intended that appellate remedy be available in respect of refund and rebate
...View More CESTAT Third Member concurs with division bench, sub-contractors providing commercial or industrial construction services to main contractor, liable to discharge service tax independently; CBEC Circul
...View More Service tax rebate appeals not maintainable before Tribunal, in terms of Sec 86 of Finance Act; Sec 86 mandates Tribunal to exercise same powers and follow same procedure as in case of Central Excise
...View More CESTAT upholds Rs 59 Cr duty demand with Rs 45 Cr penalty on Tata Motors Ltd, denies cross-model utilization of “special discounts” to dealers as reduction in transaction value of cars u/s
...View More Delhi HC dismisses writ, deposit of “accepted duty” by importer mandatory for approaching Settlement Commission u/s 127B of Customs Act; Rejects assessee’s contention that absent dut
...View More HC allows Sony India’s Special Additional Duty (SAD) refund claim beyond 1 year, limitation period not applicable; SAD imposed as India’s response to offset any advantage that importers mi
...View More Turnover pertaining to inter-state purchase of goods used in execution of works contract in State not liable to tax under Karnataka Sales Tax Act, 1957; State not competent to impose tax on such trans
...View More SSI units can opt to discharge full excise duty on final products utilizing MODVAT credit, instead of availing exemption benefit under a Notification; Rejects Revenue’s contention that since SSI
...View More SC dismisses Revenue SLP, finding no substance in the petitions; SLP filed against Allahabad HC judgment allowing input credit proportionate to waste & scrap generated during manufacturing of exem
...View More CESTAT Third Member concurs with Member (Technical), upholds inclusion of royalty / license fee paid for import of beta / digi-beta tapes containing films, in assessable value of said tapes; Relies on
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