Indirect Taxes
Exporter Can’t Claim Export Incentives Merely On The Basis Of Inaction Of Customs Dept. In Taking Punitive Action: Madras High Court
The Madras High Court has held that the exporter can't claim export incentives merely on the basis of inaction of the customs department in...
Liability To Pay Arrears Of Property Tax Can’t Arise Prior To Acquisition Of Ownership: Supreme Court
The Supreme Court held that the liability to pay arrears of property tax can't arise prior to acquisition of ownership.
The court said that the...
Excise Duty Demand On Annual Production Capacity Basis Of Unit Fixed By Competent Authority Is Not Sustainable: CESTAT
The Customs, Excise And Service Tax Appellate Tribunal, Chandigarh ruled that the excise duty demand on annual production capacity basis of unit fixed by...
No Service Tax Payable On Importation Of Drawings, Designs Under Category Of “Intellectual Property Services”: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata Bench held that no Service Tax Payable On Importation Of Drawings, Designs Under Category...
Coaching Liable To Service Tax On Entire Fees Collected From Students: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench ruled that coaching liable to service tax entire fees collected from students.
The court...
Taxpayer Can Claim Abatement Without Excise Duty Payment Under Rule 10 Of Pan Masala Packaging Machines (Capacity Determination and Collection of Duty) Rules, 2008:...
The Customs, Excise & Service Tax Appellate Tribunal, Ahmedabad ruled that the taxpayer can claim abatement without excise duty payment under rule 10 of...
No Service Tax Payable On Indivisible Contracts Of Transfer Of Property Along With Service Of Erection, Installation Prior To 01.06.2007: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal, Allahabad, ruled that no service tax is payable on indivisible contracts of transfer of property along...
Service Tax On Right To Use IT software Is Payable After 16.05.2008: CESTAT Grants Relief To Oracle
The Customs, Excise & Service Tax Appellate Tribunal Bangalore, granted relief to oracle while stating that the service tax on right to use IT...