International Tax Ruling
CESTAT allows credit of countervailing duty (CVD) paid on damaged transformers re-imported into India, against payment of duty on repaired transformers, cleared from factory post undertaking repairs;
...View More Allows refund claim of duty paid under protest as same not hit by bar of unjust enrichment; Contracts being fixed price contract without any escalation clause, limitation u/s 27 of Customs Act, 1962 n
...View More Delhi HC rejects maintainability of 12 appeals by Revenue relating to determination of applicability / chargeability of service tax; Determination of any question relating to 'rate of tax' would neces
...View More HC allows writ, use of stents / valves during surgical procedures such as angioplasty, not ‘sale’ liable to VAT under Sec 2(ac) of UP VAT Act, 2008; Recovery of charges towards drugs and o
...View More HC denies tax deduction benefit from total value of sale invoice, where bifurcation towards cost price and tax not mentioned separately; Sec 9 of Karnataka Value Added Tax (KVAT) Act, 2003 r/w Rule 29
...View More Excise duty payment beyond statutory due date and 30 days’ grace period must be paid in cash, utilisation of CENVAT credit not allowed, as per Rule 8(3A) of Central Excise Rules; Though finding
...View More Salary reimbursement of employees engaged with client (pursuant to lease of machines) taxable under ‘Manpower Supply Service’ (MSS) i.e. Sec 65(105)(k) post June 16, 2005; Prior to said da
...View More HC allows writ, prior notice and grant of reasonable opportunity to assessee must for conducting Special Audit u/s 58A of Delhi VAT Act, 2004 (DVAT Act); Rejects Revenue’s contention that deleti
...View More ‘Car parking facility service’ provided at airport, under agreement with Airport Authority of India (AAI), not taxable as 'Airport Service' u/s 65(105)(zzm) of Finance Act prior to June 20
...View More Service tax discharge based on split between goods and services provided under Maharashtra VAT Act (MVAT) / Rules not acceptable, CESTAT terms it as arbitrary determination of cost of goods supplied;
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