International Tax Ruling


Prime location/Floor-Rise Charges collected by developer not taxable as 'works-contract'; Allows revision

Karnataka HC holds that ‘works contract’ does not include ‘preferential location’, therefore, Revenue's order rejecting assessee’s request to exempt Prime Locat...View More

Quashes demand on advance received for renting when service provided post change in tax-rate

CESTAT, New Delhi holds that Point of Taxation in case of change in effective tax rate is to be determined as per Rule 4 of Point of Taxation Rules, 2011 (POTR), allows appeal filed by&...View More

‘Wet grinder’ without retail sale price to TN Civil Supplies Corp not excisable 

CESTAT Chennai sets aside differential duty demand of Rs. 5 crores approximately on finding that Tamil Nadu Civil Supplies Corporation is not an ‘institutional consumer’ for the purpose of...View More

Quashes 14 year old SCN citing expiry of time-limit under unamended Sec. 28(9)

Delhi HC allows writ petition assailing a show cause notice (SCN) issued 14 years ago by the DRI, considering that the period prescribed u/s 28 (9) of the Customs Act as it existed prior to ...View More

Quashes ‘hurried’ service-tax demand raised under Commercial Coaching Services without furnishing details

Madras HC sets-aside order-in-original (OIO) confirming proposal in SCN raising demand under “Commercial Coaching Services”passed in a ‘hurried manner without furnishing’ the d...View More

Remands matter for fresh decision on suitability of purified/ graded Hydrogen gas

CESTAT Ahmedabad remands the matter on dutiability of purified/ graded Hydrogen gas and existence of related party transactions, for deciding afresh while dismissing Revenue’s appeal for decisio...View More

Allows exemption on waste, gums, fatty-acids arising during vegetable-oil manufacture; Follows latest SC-order

CESTAT Chandigarh allows assessee's appeal, holds that waste, gums, fatty acids, etc. arising during the course of  manufacture of vegetable oils are eligible for excise duty exemp...View More

Allows shipping-bill amendment to claim service-tax rebate on gold exports; Dismisses Revenue's appeals

Delhi HC dismisses Revenue’s appeal against CESTAT order allowing amendment in shipping bills (SB) as per Section 149 of Customs Act by exporter of Gold J...View More

Routers, structured cabling products or network cabling products not classificable as compurter peripherals

Karnataka HC rules on levy of tax on parts of computer and computer peripherals holding that Schedule is part of fiscal enactment made by the Legislature and “one cannot extend or cut short...View More

Upholds HC-order on network/structured cabling products, patch cords/panels classification; Dismisses assessee’s appeals 

SC finds no reason to interfere with HC order which held that installation cables, outlet or connection modules, patch cords, patch panels, network cards, fibre optic cables etc. are not classifiable ...View More