International Tax Ruling
Holds temporary licence-holders under Customs House Agents Licensing Regulations (CHALR), 1984 distinct from new applicants applying for licence under the 2004 Regulations; Requirement of qualifying t
...View More Denies credit of service tax paid on stock broker services for sale of shares; Rejects assessee's contention that sale proceeds invested in business activities, hence relatable to manufacture and supp
...View More Reversal of credit under Rule 3(5) of CENVAT Credit Rules mandatory on transfer of inputs from DTA to SEZ; Holds CENVAT Credit Rules a complete code that does not envisage 'export' of inputs after tak
...View More Madras HC rejects writ petition by film producers & distributors challenging constitutional validity of levy of service tax on copyright; Upholds levy of service tax on temporary transfer or permi
...View More Adjudicating Authority bound by CESTAT order in remand proceedings, unless set aside by HC in appeal; Tribunal relying on P&H HC order in Ind-Swift Laboratories case, decided matter pertaining to
...View More Carriage fee received for broadcasting channels taxable under Business Auxiliary Service (BAS); Holds better quality of channel enhances viewership of channel amounting to "promotion of channel"; Reje
...View More Royalty received under franchise agreement for use of trademark liable to service tax and not Kerala VAT; Right to use trademark under franchise agreement a 'mere license to use', not an absolute tran
...View More Allows interest on delayed refund of pre-deposit beyond three months consequent to Tribunal’s order; Obligation to pay interest subserves requirement of fairness which every statute must observe
...View More Clearance of scrap and waste arising from worn out capital goods not liable to reversal of credit or payment of duty; Duty payable on such removal only from date of insertion of sub-rule 5A in Rule 3
...View More Allows credit of service tax paid on construction services used for setting up coal shed in factory; Holds construction of shed for storage of coal a necessity for manufacture of final products and th
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