Marketing support services by Indian Company to its Foreign Head Quarters qualify as ‘Export’
The CESTAT, New Delhi in the case of M/s Nokia India Pvt. Ltd. v. Commissioner…
Article
Pre-GST
Article
Pre-GST
Supreme Court
Supreme Court dismissed the SLP on grounds of delayed filing it
The Hon’ble Supreme Court in the case of Union of India & Anr. v. BT…
Article
Pre-GST
Demand of service tax cannot be raised when the tax liability has already been discharged under RCM
The CESTAT, Ahmedabad in the case of Utility Labour Suppliers v. Commissioner of C.E.-Ahmedabad-II [Service…
Article
Pre-GST
Demand cannot be raised solely based on the oral statement of witness without any further evidence or corroboration
The CESTAT, Ahmedabad in the case of Krish Corporation v. Commissioner of C.E. and S.T.-Surat…
Article
Pre-GST
No ITC to purchasing dealer in the absence of proof of genuine transactions
The Hon’ble Supreme Court in the case of The Additional Commissioner of Commercial Taxes v.…
Article
Pre-GST
Tax liability can be paid in monthly installments
The Hon’ble Madras High Court in the case of M/s Ohm Srinivasa Paper Boards (P.)…
Article
Pre-GST
Supreme Court
Private Company’s dues cannot be collected from its directors
The Hon’ble Supreme Court in the case of Shankar Rudra v. State of Uttarakhand &…
Article
Pre-GST
Interest is mandatory to be paid on refundable pre-deposit of an appeal
The CESTAT, Allahabad in the case of M/s India Yamaha Motor Pvt. Ltd. v. Commissioner…
Article
Pre-GST
Education Cess (EC), Secondary and Higher Education Cess (SHEC), and Krishi Kalyan Cess (KKC) can only be utilized for their specific purposes
Blessed, that the recent ruling by Hon’ble Kerala High Court in the case of M/S.…
Article
Pre-GST
Extended period of demand is unsustainable if there is no malafide intention to evade tax
The CESTAT, New Delhi in the case of Kanoria Energy & Infrastructure Ltd. v. Commissioner,…