International Tax Ruling
Provision of cold storage facility pursuant to Clearing & Forwarding agreement taxable under ‘Clearing & Forwarding’ services; Perishable nature of frozen products necessitates sto
...View More Upholds excise duty refund on receipt of goods removed for testing purpose, beyond stipulated time limit in terms of Rule 16C of Central Excise Rules, 2002; Rejects Revenue’s contention that ass
...View More Rejects refund of duty paid on inputs used in manufacture and export of peanut butter, an exempted product; Refund not available as credit inadmissible against exempted final product in terms of Rule
...View More CESTAT upholds activities in relation to sale of space/ time as 'advertising agency' services; Board Circular prima facie conveys an implication that mere sale of space / time would not constitute as
...View More 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
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 (1).PNG)
