International Tax Ruling
Web Hosting Services used for marketing of products prima facie classifiable as ‘Business Support Service’ (BSS), not ‘Information Technology Software Services’ (ITSS)
...View More HC upholds Single Judge order, penalty imposable u/s 25(3) r/w Sec 67 of Kerala VAT Act even at any time during assessment; Rejects assessee’s contention that penalty can be imposed only if asse
...View More CESTAT refers to Third Member issue of sustainability of duty demand under 7th proviso to Rule 9 of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules 2008; Member (Tech
...View More HC overrules Tribunal order, ‘reasonable belief’ about omission / failure on assessee’s part to disclose all material facts must to invoke provisions of Sec 73(1)(a) of Finance Act;
...View More CESTAT Third Member allows CENVAT credit w.r.t. capital goods used for construction of captive power plant (CPP); CPP installed on land leased out for electricity generation for use in assessee’
...View More CESTAT upholds penalty against CENVAT credit irregularly availed on imported inputs short received in respect of which assessee claimed insurance; Assessee availed CENVAT credit (including CVD) initia
...View More HC upholds rejection of assessee’s VCES declaration owing to shortfall in depositing 50% of declared tax dues by Dec 31, 2013 as prescribed u/s 107(3) of Finance Act; 6 months’ extension f
...View More CESTAT upholds invocation of extended limitation period u/s 73 for service tax demand on car loan marketing u/s 65(105)(zzb) r/w Sec 65(19) as “business auxiliary service”; Rejects assesse
...View More CESTAT dismisses Revenue appeal, testing of sample goods manufactured by job workers and overseas sister concerns, not taxable u/s 65(105)(zzh) of Finance Act as ‘technical testing & analysi
...View More Proof of actual service tax collection, a condition 'precedent' before passing tax demand order u/s 73A of Finance Act; Tribunal rejects Adjudicating Authority's inference that assessee collected serv
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