International Tax Ruling
Activity of supplying & installation of metal crash barriers on highway as a sub-contractor, part and parcel of "highway project"; Installation and fixing thereof qualifies as 'civil works contrac
...View More HC upholds Revisional Authority’s order, disallows quantity / trade discount in tax invoices as deduction for taxable turnover computation under Rule 3 of Karnataka VAT (KVAT) Rules; Discount gr
...View More HC sets aside Revisional Authority’s order, allows gross profit deduction towards labour in addition to standard deduction at 30% for determining taxable turnover of civil works contract under R
...View More Bombay HC dismisses writ filed by Indian Hotels and Restaurant Association, upholds validity of service tax levy on air-conditioned restaurants serving liquor u/s 65(105)(zzzzv) of Finance Act; Reject
...View More 1 year limitation applicable on service tax refund claim u/s 11B of Central Excise Act, though tax (on commission income, treated as export of service) erroneously paid; Rejects assessee’s conte
...View More HC upholds Tribunal order, food served to clients’ employees at their premises constitutes “outdoor catering services” u/s 65(105)(zzt) r/w Sec 65(24) and 65(76a) of Finance Act; Rej
...View More Stevedoring and lighterage services rendered at minor ports in Gujarat not taxable as “port services” u/s 65(105)(zzl) of Finance Act, absent authorization from Port Authority under State
...View More HC dismisses Revenue appeal against Tribunal’s order, Commissioner (Appeals) vested with powers to remand case back to lower adjudicating authority for de novo adjudication u/s 85(4) of Fin
...View More Delhi HC upholds constitutional validity of retrospective amendment to Sec 65(105)(zzzz) r/w Sec 66 of Finance Act, levying service tax on “renting of immovable property”; Rejects assessee
...View More HC grants partial respite to Aircel in matter of valuation of software embedded in imported telecom equipment, waives 50% pre-deposit; Alongwith equipment, assessee imported software on media claiming
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