International Tax Ruling
Execution of contract at Madras Port Trust in relation to designing, manufacture, supply, erection, commissioning and assembling of cranes constitutes a composite works contract; Rejects Tribunal find
...View More HC dismisses writ petition as alternate remedy of 'appeal' available; Application for dispensation of pre-deposit before Tribunal not independent to appeal; Such order be treated as 'order passed in a
...View More Outward transportation of goods upto point of delivery to customer does not qualify as ‘Input Service’ in terms of Rule 2 (l) (ii) of Cenvat Credit Rules, 2004 (CCR); ‘Input Service&
...View More Lease transaction agreement entered pre-1986 taxable as ‘deemed sale’ under Section 3A of Tamil Nadu General Sales Tax Act, 1959 (TNGST); Contract entered prior to April, 1986, requires as
...View More Sale of two business undertakings out of three, as going concern by Eicher Motors, exempt from VAT under Tamil Nadu General Sales Tax Act, 1959; Relies on various clauses in business transfer agreemen
...View More Service of loading of cargo into rail wagons and trucks, taxable under Cargo Handling Service (CHS); Rejects assessee’s contention that service not classifiable under CHS as they are only supply
...View More HC rejects Alstom's writ petition on CST exemption & penalty matter; Statutory remedy of filing appeal before Central Sales Tax Appellate Authority not exhausted; Order of Tribunal contains factua
...View More CESTAT rejects interest demand, as barred by law of limitation, where duty and penalty, already confirmed earlier; Limitation period applicable not only to principal amount but also to interest claim;
...View More Allows CENVAT credit refund where refund amount relating to Additional Excise Duty (AED) exceeded CENVAT credit balance of AED, where assessee maintained separate credit accounts in respect of BED and
...View More Disallows CENVAT credit distributed by Principal to job-worker with separate legal entity, as office of Principal cannot be considered as office of Input Service Distributor (ISD); Rule 7 of Cenvat Cr
...View More
 (1).PNG)
