International Tax Ruling
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
...View More Electroplating of connector components on job work basis for EOU being ‘manufacture’, not classifiable as Business Auxiliary Service; Alternatively, assessee eligible for service tax exemp
...View More Assessee not engaged in "job work" as agreement clearly implies buyer-seller relationship; Rejects Revenue's argument and holds that supply of moulds per-se by buyer does not constitute job work; Asse
...View More Sale of goods under own invoice to independent customers on behalf of principal manufacturers, constitutes 'Commission Agent Services'; Unlike Commission agents, Consignment / Clearing and Forwarding
...View More HC upholds taxability of “club or association” services under Sec 65(105)(zzze) of Finance Act, 1994; Club or Association an agent of its members; Considers grammatical meaning of terms &l
...View More Sponsorship of Delhi Daredevils team at IPL T-20 Tournament (2008-2010) by Hero Motocorp not liable to service tax; Sponsorship is for T-20 'sports event' and not for BCCI / IPL or GMR (team owner); S
...View More Services in connection with chit business not liable to service tax; Chit fund activity constitutes merely a transaction in money, falls in exclusionary portion of "service" definition under Sec 65B (
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