Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
Refund of service tax on ocean freight under reverse charge mechanism - The tribunal noted that considering this ground would amount to assessing a new refund claim which was not part of the original authority's consideration. The appellant's failure to challenge the assessment/payment led to the finality of the duty paid. - The CESTAT Allahabad dismissed an appeal for a refund of service tax paid on ocean freight, stating the appellant failed to make a valid case under the originally filed claim. The court indicated that a fresh refund claim must be pursued for issues relating to the levy's ultra vires status, adhering to principles regarding the amendment of claims and the finality of unchallenged assessments.
Refund of service tax on ocean freight under reverse charge mechanism - The tribunal noted that considering this ground would amount to assessing a new refund claim which was not part of the original authority's consideration. The appellant's failure to challenge the assessment/payment led to the finality of the duty paid. - The CESTAT Allahabad dismissed an appeal for a refund of service tax paid on ocean freight, stating the appellant failed to make a valid case under the originally filed claim. The court indicated that a fresh refund claim must be pursued for issues relating to the levy's ultra vires status, adhering to principles regarding the amendment of claims and the finality of unchallenged assessments.
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