International Tax Ruling


No provision in CST Act to deny exemption on second sale where first sale was exempt 

Delhi HC holds that merely because the first sale (in the instant case, between Assessee and West Bengal seller) was exempt, there is nothing in the Central Sales Tax Act, 1956 to suggest that exempti...View More

Classifies Clinical trials & test provided by foreign-companies to Biocon as Testing-and-analysis-services prior to 2011 

CESTAT Bangalore holds that clinical trials and test provided by the foreign companies and used by Biocon Limited (Assessee) are classifiable under the category of ‘Technical Testing and Analysi...View More

Customs officers cannot re-determine FOB value of exported goods; Allows Assessee’s appeal 

CESTAT New Delhi reiterates that the FOB value of exported goods cannot be changed by the customs officers; Allows an appeal filed by the Assessee against the order of Commissioner of Customs (Appeals...View More

Dismisses Revenue's appeal on latches challenging dropped-penalty against IIM for the period prior to 2012 

SC dismisses appeal filed by the Revenue challenging CESTAT's ruling which had set aside penalty on IIM Bangalore but confirmed service tax demand on post-graduate courses, thereby denying applicabili...View More

Site-formation/excavation services rendered for private railways construction exempt; No 'public-use only' rider 

Karnataka HC upholds CESTAT ruling which allowed service tax exemption benefit under Notification No.17/2005 to works contract service provider rendering site formation and excavation services for JSW...View More

Revenue to pay market value of seized gold disposed despite release order; Dismisses Revenue’s SLP 

SC dismisses Revenue’s SLP against the Delhi HC judgment directing Customs to pay the Respondent the current market value of 1.11 kg gold, after noting that the Department had disposed of the se...View More

Directs customs to pay current market value for gold illegally disposed pending proceedings 

Delhi HC directs Customs Department to reimburse the Assessee disposed gold at market value and not merely the sale proceeds or historical value after golds was disposed pending proceedings; Noting th...View More

Past rulings alone insufficient for CESTAT to reverse original-order; Remands credit admissibility on supplementary-invoices issue 

Chhattisgarh HC sets aside CESTAT order which had ruled in favour of Bharat Aluminium Company (Assessee) by reversing the original order that disallowed CENVAT credit availed on supplementary invoices...View More

Dumper and Crane meant for only factory usage, not ‘motor vehicle’; Entry tax exempt 

Madras HC holds that AMW Tipper (Dumper) and Hydraulic Mobile Crane [Escort Tipper (Crane)], which are meant for usage only in the enclosed factory premises, are exempted from entry tax in the State o...View More

No double duty on scrap and again on raw material used to generate same scrap 

CESTAT Bangalore sets aside imposition of penalty on alleged excess consumption of raw materials resulting in clearance of scrap in excess of SION norms; Holds that “Once, the duty has been dema...View More