International Tax Ruling


Revenue not entitled to interest on delayed payment where erroneous demand made 

Madras HC rules that error made by the Government in the calculation of demand and levy of interest on assessee subsequently for delayed payment “will not enure in favour of the Government&rdquo...View More

Dismisses Revenue's SLP against Bombay HC's order classifying ‘Glucometer’ in exercise of writ jurisdiction

SC dismisses Revenue's SLP against Bombay HC’s decision classifying ‘Glucometer’, used for quantification of glucose levels in blood by people to test their blood sugar at home prima...View More

Waste Removal in domestic market no bar to claim rebate, Revisionary Authority's stance hyper-technical

Delhi HC holds that “removal of waste, or sale thereof in home or domestic market, does not prohibit or bar a claim for rebate”, sets-aside order rejecting claim for refund of duty paid on...View More

No SWS applicable on goods imported availing MEIS/SEIS exemption notification 

CESTAT Kolkata in a breather to importer, in a batch of appeals, rules that no Social Welfare Surcharge (SWS) is payable when consignments of crude palm oil have been imported against exemption notifi...View More

No element of service in food-preparation for tiffin-supply; Quashes levy as “Outdoor Caterer” 

CESTAT, Mumbai quashes order imposing service tax on activity of preparation of the food items by assessee at its site for supplying food tiffin items to various film production houses under the categ...View More

Considering settled law, assessee's calculation, sets-aside demand w.r.t. wrongly classified works-contract service 

CESTAT, in a case of remand of matter from SC, quashes extended period demand on works contract service (WCS) wrongly classified by assessee under ‘commercial or industrial construction service&...View More

Sustains liability against Berger-Paints on stock-discrepancy, however, quashes CST demand on stock-transfer

Delhi HC upholds the demand against Berger Paints u/s 23 of the Delhi Sales Tax Act on stock variations, however, sets aside demand under CST Act on stock transfer to depot/warehouse; N...View More

Given unambiguous ST notification, rejects Revenue's interpretational fantasies to trip IIT Patna; Gives weightage to comma, semi-colon

In an important judgment on first principles, SC while allowing IIT Patna & its construction services provider Shapoorji Pallonji the benefit of service tax exemption notification, interprets...View More

Sale of chassis with mounted body being a different product, liable to purchase tax 

Allahabad HC holds that Petitioner/assessee is selling a product, which is in a different condition from the chassis or the body and thus, the same would be liable to be purchase tax u/s 3AAA of the U...View More

Notional Interest on leasing Safe Deposit/Locker not taxable 

CESTAT Delhi holds that "service tax could not have been levied on the notional interest calculated by the department on the interest fee security deposit collected" by the assessee, quashes dema...View More