International Tax Ruling
Interest on default for payment of sales tax (in tax return) not chargeable if no return filed at all and consequently no tax paid thereon; Tax becomes due only after assessment as per return filed, a
...View More Upholds no right of appeal to Custom House Agent ('CHA') against Prohibition Orders under Regulation 21 of CHA Licensing Regulations; Regulations constitute “self-contained code” for licen
...View More HC quashes recovery proceedings against ex-Directors of defunct company; Directors became liable only after provision enabling recovery on company's default came into effect w.e.f April 1, 1999; Conce
...View More CESTAT allows adjustment of outstanding interest dues against rebate claim sanctioned; Assessee barred from challenging the merits of an earlier dispute in a proceeding involving a different issue; Co
...View More Goods cleared for "trial and demonstration" purposes should be valued based on transaction value for excise duty payment; Method specified under Rule 4 based on value of identical/similar goods cleare
...View More HC quashes show-cause notice by invoking writ jurisdiction; Revenue issued show-cause notice with "predetermined mind" and violated principles of natural justice; Authorities showed "closed mind" at t
...View More HC rejects Revenue's appeal seeking 8% excise duty demand on "exempt" product (Bio-compost fertilizer) made from 2 by-products; Exempt product made from by-products of dutiable final goods, can't be s
...View More HC grants stay of excise duty demand pending application for stay with appellate authorities; Union of India failed to set-up more Tribunals; Takes note of single bench of Tribunal at Bangalore coveri
...View More CENVAT credit available on input services utilized outside factory of production; Rule 3(1) must be read with broad and comprehensive meaning of ‘input service’ under Rule 2(l); Use of wor
...View More Reversal of input service tax credit not required against bad debts arising on output services; No provision in CENVAT Credit Rules to deny proportionate credit on input services utilised in providing
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