International Tax Ruling


Intermixed Special-Kerosene-Oil intended for Public Distribution System use, exempt; Upholds demand drop against BPCL 

SC dismisses Revenue's appeal against CESTAT Mumbai ruling that quashed excise duty demands on account of transit loss and intermixing of Special Kerosene Oil (SKO) with Motor Spirit (MS) or...View More

Upholds ITC benefit for purchaser-dealer despite selling-dealer's failure to deposit tax

SC dismisses Revenue’s civil appeal challenging the Delhi HC’s judgment, which held that purchaser dealers are entitled to claim ITC even where the selling dealers failed to deposit the co...View More

Slams DRI for retrieving cleared imports sans ‘reason-to-believe’; Rules Sections 47, 106 inapplicable 

Bombay HC deplores the “high-handed” conduct of the Intelligence Officer, DRI (Respondent No. 6), who forcibly brought back two containers of imported dry dates (56 tons) to the Container ...View More

Directs Adjudicating-Authority to conclude remand-proceedings on mall-owner’s tax liability for electricity supplied to tenants 

Delhi HC disposes of writ filed by TARC Projects Ltd. (Assessee) challenging service tax levy on electricity charges recovered from tenants of Moments Mall, noting that the Appellate Authority has alr...View More

Service tax not leviable on technical inspection and business exhibition services performed outside India 

CESTAT Chennai holds that service tax cannot be levied on services provided and consumed outside India while allowing appeals against demands raised under reverse charge for “Technical Inspectio...View More

Pre-deposit refund must be paid in cash u/s 142 of CGST Act; Quashes order 

CESTAT Delhi allows appeal of Assessee engaged in manufacture of shock absorbers, directing refund in cash of around Rs.6.60 lakhs paid through CENVAT as pre-deposit during litigation; Notes that thou...View More

Ink & chemicals used in lottery-ticket-printing under works-contract taxable as 'sale'; Finds tangible transfer 

SC dismisses appeal of Aristo Printers (Assessee), challenging Allahabad HC judgment to levy of tax u/s 3F of the UP Trade Tax Act, 1948 on ink, chemical and other processing materials involved in the...View More

Tax leviable on ink & chemicals used in lottery ticket printing; Allows Revenue’s revision 

Allahabad HC sets aside UP Trade Tax Tribunal ruling, allows Revenue’s revision and holds that tax is leviable u/s 3 F of the UP Trade Tax Act on ink and other processing materials, including ch...View More

Sets aside re-classification of ‘CISCO Internet-Protocol Phones’; Emphasises burden on Revenue for re-classification

CESTAT Mumbai allows appeals of various entities belonging to Reliance against orders upholding re-classification of imported “CISCO IP Phones”; Adjudicating Authority had rejected assesse...View More

Upholds Appellate’s Authority’s order on classification of ‘Heat-wave-frying-System’; Harps on specific-entry

CESTAT Chennai dismisses Revenue’s appeal against classification of  imported “Namkeen System/Heat Wave Frying System” in favour of M/s Adyar Ananda Bhavan Sweets & Snacks (...View More