International Tax Ruling
CESTAT Third Member upholds extended limitation period invocation & penalties u/s 77 & 78 of Finance Act, confirming demand on renovation / restoration activities u/s 65(25b) r/w 65(105)(
...View More CESTAT Third member upholds non-maintainability of assessee’s miscellaneous application (MA), says it cannot be considered as 'appeal'; Relies on SC decision in Gurdev Singh, Ashok Kumar to hold
...View More Manufacture of Iron & Steel Structures used for installation of sugar manufacturing plant not classifiable as ‘Capital Goods’ under Rule 57Q of Central Excise Rules, 1944; Consequently
...View More Strikes down Rule 5(1) Service Tax (Determination of Value) Rules, 2006 as ultra vires Section 66 & 67 of Finance Act, 1994 (Act); Value of taxable services for charging service tax must be in con
...View More SC dismisses Revenue’s SLP against Delhi HC judgment in Delhi Chit Fund Association; HC had held that services in connection with chit business not liable to service tax; HC further held that ch
...View More Allows CENVAT credit on Outdoor Catering Services holding that such services received in factory covered within the ambit of 'Input service' as defined under Rule 2 (l) of CENVAT Credit Rules, 2004; D
...View More Royalty not includible in assessable value of imported goods in terms of Explanation to Rule 10(1)(e) of Customs Valuation Rules, absent condition of sale; As per agreement with foreign collabora
...View More SC allows deduction of 75% sales tax collected but retained (along with balance 25%) as per ‘Rajasthan Sales Tax Incentive Scheme 1989’ (Scheme), from assessable value u/s 4 of Central Exc
...View More Appeal against Commissioner of Customs ' prohibition order under Regulation 23 of Customs Brokers Licensing Regulations 2013 (CBLR) not maintainable before Tribunal; Rejects assessee's contention that
...View More Activity in relation to mining of lignite i.e. removal of top soil from mining area, removal of over burden soil, kankar, sandstone, loading of lignite into trucks, classifiable as “Mining Servi
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