International Tax Ruling
CESTAT grants service tax relief to SKOL Breweries Ltd (assessee), owner of "Foster" brand, for contract manufacturing; Manufacturing by Contract Bottling Unit (CBU) under assessee’s brand name
...View More HC strikes down Board of Approval (BoA) decision curtailing validity of Letter of Permission (LoP) granted to Textile Export Oriented Unit, invoking principle of promissory estoppel; BoA for SEZ / EOU
...View More CESTAT Third Member dismisses assessee’s appeal, Anti-Dumping Duty (ADD) leviable on goods imported in semi knocked down (SKD) condition; Rule 2(a) of General Rules of Interpretation of First Sc
...View More CESTAT upholds Adjudicating Authority’s order, imparting of computer training taxable as ‘commercial training or coaching service’ u/s 65(105)(zzc) of Finance Act; Rejects assessee&r
...View More HC allows writ, service tax rebate appeals maintainable before Tribunal u/s 86 of Finance Act, 1994 (Act); Parliament always intended that appellate remedy be available in respect of refund and rebate
...View More CESTAT Third Member concurs with division bench, sub-contractors providing commercial or industrial construction services to main contractor, liable to discharge service tax independently; CBEC Circul
...View More Service tax rebate appeals not maintainable before Tribunal, in terms of Sec 86 of Finance Act; Sec 86 mandates Tribunal to exercise same powers and follow same procedure as in case of Central Excise
...View More CESTAT upholds Rs 59 Cr duty demand with Rs 45 Cr penalty on Tata Motors Ltd, denies cross-model utilization of “special discounts” to dealers as reduction in transaction value of cars u/s
...View More Delhi HC dismisses writ, deposit of “accepted duty” by importer mandatory for approaching Settlement Commission u/s 127B of Customs Act; Rejects assessee’s contention that absent dut
...View More HC allows Sony India’s Special Additional Duty (SAD) refund claim beyond 1 year, limitation period not applicable; SAD imposed as India’s response to offset any advantage that importers mi
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