International Tax Ruling
CENVAT Credit prima facie unavailable in case of supply of excisable goods to SEZ contractors, absent specific provision in CENVAT Credit Rules (CCR); Rule 6(6)(i) of CCR applicable only to clearance
...View More CESTAT allows service tax refund against export despite wrong classification by service provider; Services received by exporter at port area classifiable as “Port Services” u/s 65(82) of F
...View More HC raps Tribunal for disposing appeal finally at interlocutory stage, absent speaking order; Tribunal must apply its mind judiciously, independently and impartially being an appellate authority;
...View More HC quashes Tribunal’s order, no separate appeal against penalty imposition required to be filed by partner, where appeal already filed by partnership firm; Unlike company, partnership firm has n
...View More CESTAT rejects Revenue's stand that assessee was a job-worker, mere monitoring of inputs / manufactured goods by customer would not make assessee "job worker"; Assessee procured inputs for manufacturi
...View More HC rejects Revenue appeal, staff deputation by assessee (an Indian company) to its group / subsidiary company not taxable under "Manpower Recruitment or Supply Agency Service" absent agency - client r
...View More HC grants service tax exemption on “commercial training or coaching services” under Notification No. 24/2004-ST, despite non-recognition or non-affiliation with Central, State Govt. or any
...View More Bombay HC refuses to entertain Mastek Ltd's reference application against Sales Tax Tribunal order passed u/s 61 of Bombay Sales Tax Act; Application was filed against Tribunal's refusal to refer asse
...View More CESTAT Third Member concurs with Member (Technical), goods imported under Project Import Scheme must be used for unit of ‘specified’ project, cannot be diverted elsewhere; Rejects assessee
...View More HC dismisses writ filed beyond expiry of limitation period prescribed u/s 47 of Puducherry Value Added Tax, 2007 for challenging assessment orders; Since Statute impliedly excludes applicability of Se
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