International Tax Ruling
Services provided by FICCI and ECSEPC to its members / non-members not taxable as “Club or Association” services u/s 65(25a) r/w 65(105)(zzze) of Finance Act; FICCI a charitable institutio
...View More HC dismisses Royal Bank of Scotland’s appeal, questions relating to classification and determination of rate of duty maintainable before SC u/s 35L of Central Excise Act; Relies on Delhi HC ruli
...View More No service tax applicable on flight cancellation charges collected by air travel agents from their clients u/s 65(105)(l) of Finance Act; Cancellation charges part of airfare received from persons boo
...View More Bombay HC calls for cordiality, co-operation, courtesy and respect amongst CESTAT Members to avoid frequent divergence of opinion on factual issues; Bombay HC analyses CESTAT functions and powers and
...View More Sales promotion of clients’ products in India and conducting market survey, after sale warranty services, constitute 'Business Auxiliary Service' (BAS); Such services provided on behalf of forei
...View More HC allows writ, quashes demand notice of Rs 14.5 cr on Hindalco for recovery of excise duty with respect to electricity consumed captively u/s 11D of Central Excise Act for the period 1978-83; Demandi
...View More HC dismisses assessee’s appeal, refuses to interfere with Tribunal decision on entitlement of Composition scheme for ongoing contracts executed pre-June 2007, absent any question of law; Tribuna
...View More HC allows revision application under Uttarakhand VAT Act, no VAT leviable on 40% of restaurant bill exigible to service tax; Central Govt vide Notification dated June 6, 2012 amended Service Tax (Dete
...View More Rendition of inspection, testing and analysis services by Technical Inspection and Certification Agency in India for clients situated abroad amounts to export of service; HC rejects Revenue's contenti
...View More Bombay HC admits appeals, requests Chief Justice to refer question of imposition of simultaneous penalties on both Partner and Partnership Firm u/s 112(a) of Customs Act to Larger Bench; Issue debatab
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