International Tax Ruling

Dismisses petition against SCN which denies preferential duty rates to copper tubes/pipes under AIFTA 

Delhi HC agrees prima facie with the Revenue that, under the domestic laws it has the power to reject or suspend ‘preferential tariff treatment’ extended under treaties such as the Associa...View More

Split verdict on State’s power to levy cess on water used for electricity generation 

Uttarakhand HC (division bench) delivers split verdict on State’s power to levy cess on water used for electricity generation. ...View More

By a 2:1 majority, invalidates Water Cess on hydropower generation as ultra vires 

Following a split verdict on the validity of the Uttarakhand Water Tax on Electricity Generation Act, 2012, the Uttarakhand High Court (Third Judge), upon reference by the Acting Chief Justice, by a 2...View More

Copy of SC order dismissing Revenue's Rs 260 cr demand on coal sizing under ‘mining service’ 

Supreme Court dismisses Revenue's appeal challenging the CESTAT’s decision to set aside a service tax demand of Rs. 260.32 crore against Integrated Coal Mining Limited (Assessee), after taking n...View More

JDA between landowner-developer amounts to 'barter/exchange', not sale; Upholds Tribunal’s ruling 

In a significant matter, Karnataka HC dismisses Revenue’s revision petition against the Karnataka Appellate Tribunal ruling which held that the joint development agreement (JDA) between the land...View More

Quashes duty, confiscation on EOU marble imports used for DTA clearances 

CESTAT Delhi sets aside demand of customs duty, interest, penalty and confiscation in respect of marble blocks imported by three Assessees (EOUs) and used for manufacture of slabs cleared into DTA; Ho...View More

Classifies gas flow meters as gas meters; Denies exemption, drops extended period 

CESTAT Delhi holds that imported ‘Rotary Gas Meter (Flow Meter)’ is classifiable under CTI 9028 10 00 as gas meters and not under CTI 9026 as pressure/flow instruments while partly allowin...View More

Quashes demand deviating from SCN; Construction of parking for historical site not commercial 

CESTAT Delhi holds that “…the parking constructed next to a historical site cannot be considered as commercial in nature” while dismissing Revenue’s cross appeal challenging d...View More

NOC by recipient to claim service tax refund has no legal basis, cannot override unjust enrichment 

CESTAT Delhi, while deciding a refund claim where the assessee had passed on the burden of service tax to the service recipient, and the recipient had furnished a No Objection Certificate for Assessee...View More

Grant-in-aid received by Daawat Foods Ltd not a consideration absent service provider-recipient relationship 

CESTAT Delhi holds that the grant-in-aid received by the Daawat Foods Ltd (Assessee) was merely a reimbursement of the expenditure already incurred for setting up rice milling plant and not a consider...View More