International Tax Ruling
Grants Bharti Airtel partial relief on pre-deposit of service tax during pendency of appeal before Tribunal; Orders Airtel to pre-deposit Rs. 25 Cr by May 31, 2013 as against Rs. 80 Cr ordered by CEST
...View More No obligation on seller of goods to verify authenticity of ST-1 Forms issued by purchasing dealer; However, disallows deduction of sales to unregistered dealer from taxable turnover; Verification of p
...View More CESTAT upholds denial of CENVAT credit on erection, commissioning and installation, man power recruitment and civil construction services utilized outside factory for welfare of employees; Refuses to
...View More Fixing of rates of picture tubes with suppliers for third party vendors constitutes "Commission Agent" services and not "Clearing & Forwarding Agency" services; Core activities of taking custody,
...View More Bundled services in relation to Spot Billing Centers for Electricity Company constitute ‘Business Auxiliary Services' and not ‘Business Support Services'; Rejects assessee’s contenti
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Amount paid by Royal Enfield Motors to dealers for After Sale Service (ASS) and Pre-Delivery Inspection (PDI) of vehicles cannot be treated as "additional consideration" to levy
...View More Absence of original and duplicate copies of ARE-1 forms not a valid ground for rejection of export rebate; Rule 18 primarily requires exporter to establish identity of goods exported and their duty pa
...View More Upholds constitutional validity of retrospective amendment to Sec 93 of Maharashtra Value Added Tax Act providing proportionate incentives to eligible units; Legislation of validation clause "constitu
...View More Requirement of complying with principles of natural justice a rule, its dispensation an exception; Though no express provision in Regulation 21 of CHALR, principles of natural justice not excluded fro
...View More No powers to Customs Dept to challenge validity of import license issued by DGFT; DGFT had allowed imports while Customs authorities held imports as invalid; DGFT has final authority in matters pertai
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