International Tax Ruling


CNG sold to BEST assessable at transaction-value, not price charged to other customers 

CESTAT Mumbai quashes excise-duty liability on trade discount offered by Mahanagar Gas Ltd. [MGL/assessee] to Brihanmumbai Electric Supply and Transport (BEST), a bulk buyer of Compressed Natural Gas ...View More

Cannot saddle unit with interest, penalty for delayed payment of exempted duty 

Gauhati HC rules that assessee (unit located in north-east) "cannot be saddled with the liability of payment of interest and penalty for delayed payment of duty which was exempted" as per Notification...View More

Grants regular bail to accused booked for offence u/s 132, considers parity and incarceration suffered 

Punjab & Haryana HC allows regular bail application of assessee booked for offences punishable under Sections 406, 420, 419, 465, 467, 468 and 471, 120-B of IPC (Sections 409 of IPC added later) a...View More

'Transporter' entitled to interest on refund from Tribunal order, not deposit date 

Delhi HC, in a matter where refund was sanctioned under the DVAT Act, 2004 pursuant to success in litigation before the VAT Appellate Tribunal, which further lead to interest entitlment, upholds Reven...View More

Receipt of ‘Royalty’ by Pan Parag construable as ‘non-exclusive license’ rather than ‘right to use’ 

Allahabad HC rules in favour of dealer/Pan Parag India on whether franchise of a trademark constitutes a transfer of the right to use goods, thereby making it subject to VAT; Observes that ”Fran...View More

Contract execution, not work-order date relevant for refund computation: Allows appeal 

CESTAT, Delhi sets-aside order denying refund of service tax paid on “works contract services” provided by the Assessee to Govt. local or Govt. authority under contract/agreement, which se...View More

Quashes MRP re-determination of Acer laptop imported, supplied with carry-bag for free-distribution to students 

CESTAT Chennai holds that Revenue cannot re-determine MRP of laptops imported by Acer India (assessee) for supplying to Electronics Corporation of Tamil Nadu Limited (ELCOT) for free distribution to s...View More

Upholds penalty for ‘irregular’ documents during goods movement by logistics service provider 

Karnataka HC rules on validity of levy of penalty for discrepancies in documents tendered by the person in-charge of vehicle while transporting goods; On the question of law pertaining to levy of pena...View More

Re-packing ‘raw tobacco’ in retail packs, not ‘manufacture'; Dismisses re-classification as ‘Zarda’ 

CESTAT Ahmedabad holds that mere repacking of unmanufactured, and unprocessed tobacco without lime tube under a brand name (Suresh Tamakhu in this case)  does not amount to ‘manuf...View More

Dish TV entitled to 100% credit on Set-Top-Boxes upon receipt, despite capitalization in books 

CESTAT Allahabad allows Dish TV appeal against the order for recovery of interest to the tune of Rs 6.3 crores for availing full CENVAT credit on Set Top Boxes (STB); Holding that STBs satisfy the def...View More