International Tax Ruling
SC dismisses Revenue’s SLP against Delhi HC judgment in Delhi Chit Fund Association; HC had held that services in connection with chit business not liable to service tax; HC further held that ch
...View More Allows CENVAT credit on Outdoor Catering Services holding that such services received in factory covered within the ambit of 'Input service' as defined under Rule 2 (l) of CENVAT Credit Rules, 2004; D
...View More Royalty not includible in assessable value of imported goods in terms of Explanation to Rule 10(1)(e) of Customs Valuation Rules, absent condition of sale; As per agreement with foreign collabora
...View More SC allows deduction of 75% sales tax collected but retained (along with balance 25%) as per ‘Rajasthan Sales Tax Incentive Scheme 1989’ (Scheme), from assessable value u/s 4 of Central Exc
...View More Appeal against Commissioner of Customs ' prohibition order under Regulation 23 of Customs Brokers Licensing Regulations 2013 (CBLR) not maintainable before Tribunal; Rejects assessee's contention that
...View More Activity in relation to mining of lignite i.e. removal of top soil from mining area, removal of over burden soil, kankar, sandstone, loading of lignite into trucks, classifiable as “Mining Servi
...View More CESTAT allows credit of countervailing duty (CVD) paid on damaged transformers re-imported into India, against payment of duty on repaired transformers, cleared from factory post undertaking repairs;
...View More Allows refund claim of duty paid under protest as same not hit by bar of unjust enrichment; Contracts being fixed price contract without any escalation clause, limitation u/s 27 of Customs Act, 1962 n
...View More Delhi HC rejects maintainability of 12 appeals by Revenue relating to determination of applicability / chargeability of service tax; Determination of any question relating to 'rate of tax' would neces
...View More HC allows writ, use of stents / valves during surgical procedures such as angioplasty, not ‘sale’ liable to VAT under Sec 2(ac) of UP VAT Act, 2008; Recovery of charges towards drugs and o
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