International Tax Ruling
Activity of removal of coal fly ash, a necessity for running Captive Power Plant (CPP); Power plant cannot operate without removal of coal fly ash, and without generation of power in CPP, manufacturin
...View More Interest on delayed payment of cess on crude oil to be levied only if the charging statute, i.e. Oil & Industrial Development Act ('OID Act') makes substantive provision; OID Act having no provisi
...View More Canvassing of export orders by foreign agents on commission basis, a ‘business auxiliary service’ (BAS) in terms of Sec. 65(19)(i) of Finance Act; Accepts Revenue’s contention that s
...View More Trader's loss cannot result in reduction of assessable value in job worker's hands, just as trader's profit cannot form part of assessable value; Rejects assessee’s claim that valuation in case
...View More Installation and testing charges of D.G. sets form part of assessable value for computing excise duty liability; Rejects assessee’s claim that such charges not part of manufacturing activities;
...View More Denies credit of additional customs duty availed against photocopy of bill of entry on imports through courier; Rejects assessee's reliance on Chennai Tribunal ruling in Controls & Drives Coimbato
...View More Penalty leviable where part of interest (on delayed service tax payment) not paid before issue of show cause notice; Reverses Commissioner (Appeals) interpretation of Tribunal ruling in Nischint Engin
...View More Expenses reimbursed to C&F agents for providing taxable services to clients not a part of remuneration / commission; Phrase ‘by whatever name called’ appearing in Rule 6(8) of Service
...View More Tribunal denies credit of cement and steel used for construction of jetty and port building; Definition of inputs for excise in clause (i) is extensive vis-a-vis restrictive meaning of inputs for prov
...View More Allows credit of Goods Transport Agency services for transportation of cement into factory premises; Rejects Revenue's contention that credit not available as cement not an eligible input; Holds such
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