International Tax Ruling
3 judge bench of SC approves ratio of 2 - judge bench decision in Raheja Development on works contract; States do have competence to levy sales tax on sale of goods in an agreement of sale o
...View More Service of order through speed post a valid mode of service u/s 37C of Central Excise Act; No difference between registered post and speed post since both sent through same agency; Pasting of order at
...View More Club services to members not taxable u/s 65(105)(zzze) r/w Sec 65(25a) and 66 of Finance Act; Accepts petitioners' plea on mutuality principle, whereby transaction between club and its members cannot
...View More Directs pre-deposit of 35% of CENVAT Credit on inputs used for construction of building (i.e. mall), however clearly holds that observation would not affect merits of case; Assessee can't claim credit
...View More 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
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