International Tax Ruling
Show Cause Notice (SCN) invalid as matter already settled by Tribunal in Sarla Performance Fibers Ltd. (on issue of levy of education cess on excise duty, against EOU's domestic clearances); Tribunal'
...View More Refund of 4% special additional duty (SAD / Special CVD) can be filed within longer of two periods i.e one year from date of provisional assessment or from final assessment date; Harmoniously construc
...View More Allows writ petition to transfer IBM's pending assessment and other proceedings from LTU to normal jurisdiction; IBM filed application intimating authorities its intention to opt out of LTU; Request t
...View More Upholds denial of sales tax relief on purchase of standard gold / bullion / biscuits, absent manufacturing carried within Delhi; Assessee after purchasing gold, sent raw material for manufacture on jo
...View More Allows refund of service tax paid under reverse charge mechanism, u/s 66A of Finance Act, 1994, filed within 1 year from date of payment of duty; Claim of refund under Notification No. 41/2007 cannot
...View More Allows HCL's writ petition and quashes State Government's notification withdrawing concession in tax rate; Allows 1% concessional Central Sales Tax (CST) benefit for 5 years on sale of specified Infor
...View More HC condones delay of 1710 days in filing appeal by State Revenue against Gujarat VAT Tribunal, on merits; Cites permanent loss to exchequer, if question of VAT applicability on transfer of right to us
...View More Allows CENVAT Credit to Honda on tool kits and first aid kits supplied along with two wheelers; Rejects Revenue’s contention that credit inadmissible, since tool kits/first aid kits not used in
...View More Date of receipt of consideration and not date of provision of service, relevant for determination of date of ‘export of service’ as per Export of Service Rules, 2005; Export of service is
...View More Rejects differential duty demand on incidental charges viz., freight and insurance, incurred during stock transfer of goods from factory to depot for period from July 1, 2000 to May 13, 2003; Definiti
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