International Tax Ruling
HC dismisses Revenue appeal against Tribunal’s order, Commissioner (Appeals) vested with powers to remand case back to lower adjudicating authority for de novo adjudication u/s 85(4) of Fin
...View More Delhi HC upholds constitutional validity of retrospective amendment to Sec 65(105)(zzzz) r/w Sec 66 of Finance Act, levying service tax on “renting of immovable property”; Rejects assessee
...View More HC grants partial respite to Aircel in matter of valuation of software embedded in imported telecom equipment, waives 50% pre-deposit; Alongwith equipment, assessee imported software on media claiming
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CESTAT sets aside demand against real-estate developer, so long service tax collected from customers on construction services deposited with Revenue, it is immaterial who deposits the same; Assessee
...View More HC grants service tax exemption to computer training institute under Notification No. 24/2004-ST w.e.f. September 10, 2004; Imparting computer software / hardware skills can be construed as “voc
...View More Delhi HC allows writ, quashes recovery of Terminal Excise Duty already disbursed under Para 8.2 of Foreign Trade Policy (FTP) against supply to non-mega power project; Concurs with Gujarat HC ruling i
...View More Exchange of pre-owned / used cars for new ones by Maruti Suzuki dealer a pure transaction of purchase and sale, not construable as ‘business auxiliary service’ (BAS); Rejects Revenue conte
...View More Construction of residential complex and subsequent sale of apartments to individual buyers taxable as “works contract service” u/s 65(105)(zzzza) of Finance Act; Adjudicating Authority&rsq
...View More CESTAT allows re-classification of on-going construction services to “works contract service” after its introduction w.e.f. June 1, 2007; Relies on CBEC Circular dated August 24, 2010, whi
...View More Business Auxiliary services rendered to overseas entity in relation to evaluation of market trends and identification of prospective customers in India, qualify as ‘export’ under Export of
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