International Tax Ruling
Sponsorship of Delhi Daredevils team at IPL T-20 Tournament (2008-2010) by Hero Motocorp not liable to service tax; Sponsorship is for T-20 'sports event' and not for BCCI / IPL or GMR (team owner); S
...View More Services in connection with chit business not liable to service tax; Chit fund activity constitutes merely a transaction in money, falls in exclusionary portion of "service" definition under Sec 65B (
...View More Directs Revenue to refrain from coercive recovery of 'service tax' arrears on renting of immovable property, prior to September 30, 2011; Rejects Revenue's applications filed pursuant to SC ruling in
...View More No transfer of 'right to use' in provision of telecom towers and shelter ('passive infrastructure') to telecom operators on sharing basis; Activity of passive infrastructure not 'deemed sale', not lia
...View More Manufacturer bound to pay service tax on repair services irrespective of a written agreement; Assessee’s own interpretation of taxing statute prone to gross misinterpretation of liability as wel
...View More Sponsorship fees paid by DLF and Hero for IPL matches (during 2008-2010) not liable to service tax; IPL cricket games held as 'sports event' and covered within exclusions of Sec. 65(105)(zzzn) from le
...View More No provision present in Excise law authorizing Appellate Authority to review order passed exercising discretion u/s 35F; CESTAT upholds order of Commissioner (Appeals) rejecting application for modifi
...View More Holds interest payable on delayed refund of sales proceeds to owner of goods; Where no specific period prescribed under law, all statutory powers required to be exercised within reasonable period; Non
...View More Settlement Commission's order refusing to admit the application on grounds of limitation patently erroneous; Application for settlement filed on Jan 14th but the adjudication order was passed on Jan 1
...View More Rejects Revenue's 'additional discount' argument on related party imports; Accepts transaction value of imports for levy of customs duty; Additional discount offered by foreign related party supplier
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