International Tax Ruling
Excise duty payment beyond statutory due date and 30 days’ grace period must be paid in cash, utilisation of CENVAT credit not allowed, as per Rule 8(3A) of Central Excise Rules; Though finding
...View More Salary reimbursement of employees engaged with client (pursuant to lease of machines) taxable under ‘Manpower Supply Service’ (MSS) i.e. Sec 65(105)(k) post June 16, 2005; Prior to said da
...View More HC allows writ, prior notice and grant of reasonable opportunity to assessee must for conducting Special Audit u/s 58A of Delhi VAT Act, 2004 (DVAT Act); Rejects Revenue’s contention that deleti
...View More ‘Car parking facility service’ provided at airport, under agreement with Airport Authority of India (AAI), not taxable as 'Airport Service' u/s 65(105)(zzm) of Finance Act prior to June 20
...View More Service tax discharge based on split between goods and services provided under Maharashtra VAT Act (MVAT) / Rules not acceptable, CESTAT terms it as arbitrary determination of cost of goods supplied;
...View More CESTAT Third Member confirms excise duty assessment of switchgear products (Heading 85.36) u/s 4A of Central Excise Act, i.e. as per ‘retail price’ instead of Sec 4 (transaction value), pr
...View More Banner advertising on e-Bay website taxable only under “Sale of advertising space and time service” w.e.f May 1, 2006, not “Business Auxiliary Services” (BAS); Since advertisin
...View More SC reverses HC order, denies benefit of 75% tax exemption to cement company as ‘Prestigious unit’ under Rajasthan’s “Sales Tax New Incentive Scheme for Industries, 1989”;
...View More HC upholds Tribunal’s order, cost of empty bags, stevedoring, clearing, forwarding, loading / unloading charges and transport costs shown separately in invoice, not liable to sales tax; Such cha
...View More HC sets aside Govt of India’s (GoI) revision order, rebate under Rule 18 of Central Excise Rules may be claimed absent original & duplicate copies of ARE-1; Both, GoI and Revenue failed to c
...View More
 (1).PNG)
