International Tax Ruling


Dauphin helicopter ‘exclusively’ given to Andaman-Nicobar Administration not ‘transfer of a right to use’ 

Delhi HC quashes order of Value Added Tax Appellate Tribunal (Tribunal) on finding that it ‘erred’ in concluding that effective control over the helicopter stood transferred to the  A...View More

Grants interest on refund, after 3 months from date of application till sanction 

CESTAT Ahmedabad holds that assessee is entitled to interest on the sanctioned refund from three months after the date of application, as per the settled legal position under Section 11BB of the Centr...View More

Basis Asseessee’s admission during audit, upholds demand on manpower-supply; Rejects Revenue-neutrality argument 

CESTAT Delhi dismisses assessee’s appeal challenging demand of service tax on manpower supply liable to be paid under RCM noting assessee’s admission to pay the same during audit; Rejectin...View More

Discount by Indentor/ Distributor/ Dealer on ‘own account’ not ‘commission’ 

CESTAT Ahmedabad holds that 55% discount including additional discount given to sole marketing agent Jyoti Pumps & Electricals by assessee in excess of other buyers for their own purchases is &lsq...View More

Following CBIC-Circular, upholds refund of service-tax on ocean freight to Adani-Wilmar 

CESTAT Ahmedabad dismisses Revenue’s appeal challenging the refund allowed by Commissioner (Appeals) based on Entry-10 of Notification No. 26/2012- S.T., dated 20-6-2012 that grants exemption on...View More

Prevailing gold import tariff rate applies if new notification revising rate is published later 

CESTAT Hyderabad quashes the demand of deferential duty on import of gold on the basis of Notifications revising the tariff value to USD 472 and USD 459 per 10 grams on the dates the bills of entries ...View More

Handling charges included in sale value of car with VAT paid exempted from service tax 

CESTAT Ahmedabad holds that handling charges collected by a car dealer (assessee, a dealer of Maruti Suzuki) from the customers at the time of sale of car and on which sales tax/VAT is discharged, wil...View More

Sand Rules amendment regarding Royalty not ‘retrospective’, inapplicable for ‘on-going contract’ 

Madhya Pradesh HC in a batch of writ petitions quashes demand of additional royalty by State Mining Corporation on finding no ‘basis and reasons’ for charging such amount, particularly, wh...View More

Refutes grant of interest on refund from date of ‘deposit’ made under protest 

Gujarat HC dismisses appeal filed by the Assessee upholding the CESTAT ruling that granted interest on refund calculated from expiry of 3 months from the date of application of refund filed subsequent...View More

Quashes Rs. 100+ Cr demand against BPCL on 'intermixed' SKO; Interprets 'for-use' as ‘intended-to-be-used' 

CESTAT Mumbai quashes recovery of excise duty demand on Special Kerosene Oil (SKO/goods) in the event of intermixing through pipeline transfer on finding that ‘intended use’ of goods is fo...View More