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2014 (12) TMI 954 - MADRAS HIGH COURT
Validity of assessment order under Tamil Nadu Value Added Tax Act, 2006 – Company named Nokia India Private Ltd. engaged in the manufacturer of Mobile Phones, parts and accessories - Maintainability o... ...
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Prescribes effective rate of duty on import of goods
Superseded vide Not. 50/2017 - Dated 30-6-2017 w.e.f. 1st day of July, 2017 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDI... ...
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2013 (8) TMI 57 - ITAT DELHI
Assessment pursuant to DRP order - 43 issues. Issues decided in favor of assessee:- Addition of freight inward/ import clearing expenses to cost of closing inventory - Addition on account of cost o... ...
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PRE-BUDGET MEMORANDUM 2013-2014 - FICCI
I. PREAMBLE The Union Budget to be presented to the Parliament would be in the midst of one of the most challenging times the world is facing. The USA is dealing with the fiscal cliff, Europe ... ...
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2001 (12) TMI 857 - PUNJAB AND HARYANA HIGH COURT
SINGHVI G.S. AND NIAL SINGHRM , JJ. The judgment of the Court was delivered by G.S. SINGHVI, J.- In these petitions, the petitioners have challenged the constitutionality of the Haryana Local Ar... ...
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2018 (11) TMI 233 - CESTAT MUMBAI
Levy of service tax or VAT/Sales tax - supply of SIM cards in the course of rendering services - telecommunication services - composite transaction - N/N. 12/2003-ST - appellant submitted that the SIM... ...
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2018 (11) TMI 232 - CESTAT MUMBAI
Valuation - includibility - value of SIM supplied by the Appellant for activation and providing the mobile telephony services to its customer - benefit of N/N. 12/2003-ST - benefit of cum tax price - ... ...
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2011 (2) TMI 307 - KARNATAKA HIGH COURT
Levy of sales tax / VAT on telecommunication service - Legislative powers - Constitutional validity - Held that: - The light energy which is used as a carrier in telecommunication service for renderin... ...
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2023 (12) TMI 175 - CESTAT BANGALORE
Nature of transaction - sale of excisable goods or service - imported software, customized and sold/cleared by the Appellant along with DCS - goods classified under Chapter sub-heading 85238090 of CET... ...
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Minutes of the 14th GST Council Meeting held on 18 and 19 May 2017
The fourteenth meeting of the GST Council (hereinafter referred to as 'the Council') was held on 18 and 19 May 2017 in Sher-i-Kashmir International Conference Centre (SKICC), Srinagar under th... ...
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Prescribes effective rate of duty on goods falling under chapter 1 to 96
Superseded vide Not. 11/2017 - Dated 30-6-2017 TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE ... ...
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2024 (3) TMI 691 - CESTAT BANGALORE
Nature of activity - sale or service - Classification of services - purchase/import of Certificate of Authenticity(COA)/ stickers/labels on high sea sale basis from M/s Priya Ltd., later affixed on th... ...
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2023 (5) TMI 926 - KARNATAKA HIGH COURT
Classification of services - offline/online games such as Rummy - to be classified under SAC 998439 or not - games of chance or skill? - Concept of res extra commercium - Concept of GST and Definition... ...
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2020 (3) TMI 802 - ITAT CHENNAI
Disallowance of depreciation claimed on Automated Teller Machines (ATM) - @ 15% OR 60% - contention of the assessee that ATM machine falling within the meaning of computer qualifying for deprecia... ...
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2018 (10) TMI 1526 - MADHYA PRADESH HIGH COURT
Interpretation of statute - Liability of Entry tax - SIM Cards - whether a dealer registered under the VAT Act, 2002 is only liable to pay Entry tax u/s 3(1) of the Entry Tax Act - Held that:- The Mad... ...
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Effective rates of customs duty and IGST for goods imported into India.
GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 50 /2017 Customs New Delhi, the 30th June, 2017 G.S.R. 785 (E).-... ...
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PROPOSAL FOR EQUALIZATION LEVY ON SPECIFIED TRANSACTIONS Executive Summary (Report of the Committee on Taxation of E-Commerce)
Executive Summary The Committee on taxation of E-Commerce examined the tax issues arising from the new business models employed in the digital economy, in particular issues relating to tax nexus r... ...
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2013 (1) TMI 480 - ITAT BANGALORE
Non deduction of TDS on Merchant Discounting Rate(MDR) charges - default u/s 194H - assessee is a company engaged in the business of providing telecommunication services - assessee contested against n... ...
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Service tax and VAT on Software?
Dear Sir, We have purchased MS Office 2010 software (open license) from from Microsoft. It was routed through local dealer. The Dealer has charged Service Tax and VAT both in the invoice. Pl adv... ...
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Clarification regarding changes made or proposed in Budget 2012-2013
GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE ***** Vivek Johri Joint Secretary (TRU-I) Tel: 23092687; Fax: 23092031 Email: johri.vivek@nic.in D.O.F.No.... ...
