International Tax Ruling
Rejects assessee’s contention that, no interest can be levied u/s 28AB, for violation of post importation condition; Interest payable under Rule 8 of Customs (Import of Goods at Concessional Rat
...View More The expression "used in or in relation to the manufacture of final product" in the definition of 'inputs' to be read in its entirety; Functional utility of goods relevant for determining what constitu
...View More Levy of service tax in relation to serving of food and beverages by restaurants, hotels, inns, guest-house, clubs or camp-sites under Sec 65(105)(zzzzv) & (zzzzw) of Finance Act, unconstitutional;
...View More Holds temporary licence-holders under Customs House Agents Licensing Regulations (CHALR), 1984 distinct from new applicants applying for licence under the 2004 Regulations; Requirement of qualifying t
...View More Denies credit of service tax paid on stock broker services for sale of shares; Rejects assessee's contention that sale proceeds invested in business activities, hence relatable to manufacture and supp
...View More Reversal of credit under Rule 3(5) of CENVAT Credit Rules mandatory on transfer of inputs from DTA to SEZ; Holds CENVAT Credit Rules a complete code that does not envisage 'export' of inputs after tak
...View More Madras HC rejects writ petition by film producers & distributors challenging constitutional validity of levy of service tax on copyright; Upholds levy of service tax on temporary transfer or permi
...View More Adjudicating Authority bound by CESTAT order in remand proceedings, unless set aside by HC in appeal; Tribunal relying on P&H HC order in Ind-Swift Laboratories case, decided matter pertaining to
...View More Carriage fee received for broadcasting channels taxable under Business Auxiliary Service (BAS); Holds better quality of channel enhances viewership of channel amounting to "promotion of channel"; Reje
...View More Royalty received under franchise agreement for use of trademark liable to service tax and not Kerala VAT; Right to use trademark under franchise agreement a 'mere license to use', not an absolute tran
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