International Tax Ruling
Fixing of rates of picture tubes with suppliers for third party vendors constitutes "Commission Agent" services and not "Clearing & Forwarding Agency" services; Core activities of taking custody,
...View More Bundled services in relation to Spot Billing Centers for Electricity Company constitute ‘Business Auxiliary Services' and not ‘Business Support Services'; Rejects assessee’s contenti
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Amount paid by Royal Enfield Motors to dealers for After Sale Service (ASS) and Pre-Delivery Inspection (PDI) of vehicles cannot be treated as "additional consideration" to levy
...View More Absence of original and duplicate copies of ARE-1 forms not a valid ground for rejection of export rebate; Rule 18 primarily requires exporter to establish identity of goods exported and their duty pa
...View More Upholds constitutional validity of retrospective amendment to Sec 93 of Maharashtra Value Added Tax Act providing proportionate incentives to eligible units; Legislation of validation clause "constitu
...View More Requirement of complying with principles of natural justice a rule, its dispensation an exception; Though no express provision in Regulation 21 of CHALR, principles of natural justice not excluded fro
...View More No powers to Customs Dept to challenge validity of import license issued by DGFT; DGFT had allowed imports while Customs authorities held imports as invalid; DGFT has final authority in matters pertai
...View More Electroplating of connector components on job work basis for EOU being ‘manufacture’, not classifiable as Business Auxiliary Service; Alternatively, assessee eligible for service tax exemp
...View More Assessee not engaged in "job work" as agreement clearly implies buyer-seller relationship; Rejects Revenue's argument and holds that supply of moulds per-se by buyer does not constitute job work; Asse
...View More Sale of goods under own invoice to independent customers on behalf of principal manufacturers, constitutes 'Commission Agent Services'; Unlike Commission agents, Consignment / Clearing and Forwarding
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