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1. Export of services - marketing of foreign Principal’s products in India - ule 3(1)(iii) of the Export of Service Rules, 2005 - all the conditions of export satisfied - AT

2. Refund claim - deemed exports - The specific inclusion of clause (1A) in Rule 5 bid clearly shows the legislative intent to allow refund facility to actual physical...

3. Disallowance u/s 40A(3) - cash payments of expenditures - poor creditability in the market - genuineness of such expenditure is not in dispute - AO directed to sustain...

4. The appellant provided steamer agent and cargo handling agency services, which involved segregation, internal shifting of timber logs, and sending progress reports to...

5. Seizure of goods alongwith vehicle - concluded proceedings in terms of Section 129(5) on payment of amount as per section 129(3) - The contention of the petitioner that...

6. Removal of Inputs as such - reversal of cenvat credit under Rule 3(5) on input services - Recovery of service tax in terms of Rule 3(5) not justified - AT

7. Income accrued in India - For the purpose of applying Article 13(5) of the India-Belgium tax treaty two fold conditions are required to be cumulatively satisfied viz....

8. Addition u/s 56(2)(viia) - purchase of shares at price more than its fair market value - The tribunal extensively reviewed the submissions and evidence presented,...

9. Service of marketing of product a person who is located outside India has consumed the service outside India - qualifies as export of service as per Rule 3(3)(i) of the...

10. 100% EOU - Refund claim - it cannot be said that Rule 5 refund is applicable only for exports of goods out of India and not for deemed exports supplies in India - deemed...

11. Condonation of delay by applying Section 5 of the Limitation Act - Section 378(5) of CrPC - In the present case, there is no such exclusionary provision under Section...

12. Refund of CENVAT Credit - export goods or not - goods were cleared by the appellant, not for physical exports, but were cleared by them to their sister concern, who is...

13. Provisional attachment - Expiry of 80 days mandatory period for confirmation of the provisional attachment u/s 5 of PMLA - Applicability of decision of Supreme Court for...

14. Income accrued in India - Permanent Establishment (PE) in India under Article–5 of the India–Mauritius Tax Treaty - The two companies were not exclusively working for...

15. Penultimate sale - leather garments - The mere claim of the Assessee that the Assessing Authority had initially allowed such exemption u/s 5(3) of the Act upon due...