International Tax Ruling
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
...View More Allows interest on delayed refund of pre-deposit beyond three months consequent to Tribunal’s order; Obligation to pay interest subserves requirement of fairness which every statute must observe
...View More Clearance of scrap and waste arising from worn out capital goods not liable to reversal of credit or payment of duty; Duty payable on such removal only from date of insertion of sub-rule 5A in Rule 3
...View More Allows credit of service tax paid on construction services used for setting up coal shed in factory; Holds construction of shed for storage of coal a necessity for manufacture of final products and th
...View More Allows refund of service tax remitted in relation to services (like architects, interior decorator and consulting engineer) wholly consumed within SEZ; Notification No.15/2009-ST replaced clause (c) o
...View More Allows CENVAT credit of full service tax despite short payment of invoice value to service provider; Holds credit cannot be reduced when service tax paid to Govt. by service provider has not varied; R
...View More Allows capital goods credit of items falling under Chapter 85 used for erection of paint shops; Rejects Revenue’s contention that credit not available since goods used for paint shop, an immovab
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