International Tax Ruling
CESTAT Third Member confirms excise duty assessment of switchgear products (Heading 85.36) u/s 4A of Central Excise Act, i.e. as per ‘retail price’ instead of Sec 4 (transaction value), pr
...View More Banner advertising on e-Bay website taxable only under “Sale of advertising space and time service” w.e.f May 1, 2006, not “Business Auxiliary Services” (BAS); Since advertisin
...View More SC reverses HC order, denies benefit of 75% tax exemption to cement company as ‘Prestigious unit’ under Rajasthan’s “Sales Tax New Incentive Scheme for Industries, 1989”;
...View More HC upholds Tribunal’s order, cost of empty bags, stevedoring, clearing, forwarding, loading / unloading charges and transport costs shown separately in invoice, not liable to sales tax; Such cha
...View More HC sets aside Govt of India’s (GoI) revision order, rebate under Rule 18 of Central Excise Rules may be claimed absent original & duplicate copies of ARE-1; Both, GoI and Revenue failed to c
...View More HC dismisses writ, VAT registration mandatory for tax remission by State Govt u/s 41(1) of Gujarat VAT Act, 2003; Registration being statutory requirement, tax deducted at source by contractee has no
...View More HC sets aside Tribunal’s order reducing penalty imposed u/s 114A of Customs Act, absent jurisdiction; Neither the authorities, nor Tribunal, nor HC vested with discretion to reduce penalty presc
...View More HC sets aside Adjudicating Authority's order passed after 9 months from conclusion of personal hearing, being prejudicial to assessee; Central Excise Authorities obligated to dispose off proceedings e
...View More Service tax and not sales tax, applicable on supply of SIM cards to mobile subscribers; SIM card value includible in activation charges since no activation possible without valid functioning of SIM ca
...View More Supply of goods to Export Oriented Unit qualifies as 'deemed export', Terminal Excise Duty (TED) refund available as per Para 8.3 r/w Para 8.4 of FTP 2009-14; Such refund covered by second part of par
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