International Tax Ruling


Upholds HC-order classifying ‘Electric Motors’ used for P&M operation as ‘capital-goods’ 

SC dismisses Revenue’s SLP against Rajasthan HC order on classification of electric motors used for operating plant and machinery (P&M) as capital goods; SLP has been filed against HC order ...View More

‘Electric Motors’ utlized only for Plant & Machinery, are capital goods; Enjoys lower rate; Upholds Tax Board order 

Rajasthan HC dismisses Revenue’s revision/reference against Tax Board, Ajmer where it was held that electric motors manufactured by Assessee and used only for the purpose of operating ‘pla...View More

Quashes demand basis non-disclosure in SCN, directs re-determination of adjustment denial 

CESTAT Hyderabad partly allows Assessee’s appeal by setting aside the demand by resorting to Rule 2A(ii)(a) of Service Tax (Determination of Value) Rules, 2006, as the same was not disclosed in ...View More

Direct granting interest on belated refund given expired adjudication period 

Karnataka HC directs Revenue to grant interest on refund sanctioned belatedly in terms of Section 11BB of Central Excise Act; Assessee had filed an application for claiming interest on refund that was...View More

'Bank of Baroda' entitled to cash-refund of KKC not transitioned into GST 

CESTAT Mumbai rules that Bank of Baroda (Assessee) is entitled to get cash refund of Krishi Kalyan Cess (KKC) with applicable interest, against which it had appropriately filed the refund application ...View More

Pre-deposit made through electronic credit ledger valid for entertaining appeal before CESTAT 

Bombay HC dismisses Revenue’s appeal against CESTAT order that rejected Revenue’s preliminary objection regarding the validity of a pre-deposit made through the Electronic Credit Ledger (E...View More

Pre-deposit made through Electronic Credit Ledger valid payment for entertaining appeal 

CESTAT Mumbai dismisses Revenue’s pre-liminary objections regarding maintenance of assessee’s appeals, holds that “Pre-deposit made…from electronic credit ledgers are in compl...View More

Granting 'exclusive right to use goods' a deemed-sale, not taxable under SOTG-service 

CESTAT Allahabad sets aside order imposing service tax on Dabur Research Foundation (Assessee) on payments received against  the supply of tangible goods (SOTG) to its client M/s Fresenius Kabi O...View More

Installation of fire-fighting equipment, maintenance & repair services to PWD, exempt 

CESTAT Delhi allows exemption on installation of fire-fighting equipment and management, maintenance and repair (MMR) services provided to public works department (PWD) for the period 2008-2009 to 201...View More

Quashes demand on sugarcane transportation charges recovered by sugar manufacturer from farmers 

CESTAT Bangalore sets aside the order demanding Service Tax of Rs. 1.12 Lakhs on freight charges recovered from farmers and paid to truck operators for transporting sugarcane from farmers’ field...View More