International Tax Ruling


Directs Railways to refund 'illegal tax' deducted treating inter-state supply of goods as works-contract 

Patna HC holds that “Railways is bound to refund the illegal tax deduction made from the bills to the .. contractor” on goods supplied inter-state while rejecting the contention that deduc...View More

'Milk Cream' not classifiable as 'Milk'; Popular and not scientific/technical meaning relevant

Himachal Pradesh HC holds that ‘milk cream’ being a different milk product, cannot be classified as ‘milk’, the term has to be construed as per its commercial or trade und...View More

Upholds CESTAT's order on 'transfer of software rights' taxability under ITSS from May 16, 2008 

SC while deciding Revenue’s appeal, upholds taxability of transfer of right to use the software under the head "Information Technology Software’(ITSS) w.e.f May 16, 2008 and prior to that ...View More

Revenue cannot blindly demand tax basis difference in ST-3 & Income-tax return turnover 

CESTAT Mumbai drops the entire demand of service tax raised basis the data mis-match between turnover recorded in income-tax returns and value of services reflected in ST-3 returns stating that show c...View More

Cannot attach Director’s personal property for tax default by company 

Gujarat HC, in a writ petition, rules in favour of purchaser of the properties (Petitioner) who was denied mutation by the City Survey Superintendent, Rajkot on the ground that Charge was entered agai...View More

Tata-Steel not liable to duty on Flue-gas arising during coke manufacturing, sold to Tata-Power

CESTAT, Kolkata holds that flue gas generated during the course of manufacturing metallurgical coke (cleared to Tata Steel Ltd., Jamshedpur for manufacturing steel) is not a manufactured product, also...View More

Considering assessee’s 'bonafide' in adopting inappropriate ‘revision’ remedy, directs CESTAT to condone delay & adjudicate appeal 

Bombay HC cites reason for dismissing assessee’s condonation of delay application by CESTAT as ‘meagre’ while noticing assessee’s “bonafide belief and that too in good fa...View More

Dismisses writ seeking provisional-release; Imposes cost upon assessee for concealing about confiscation-order 

Madhya Pradesh HC slaps Rs. 25000 cost on writ petitioner seeking provisional release of seized currency finding that “petitioner has suppressed the fact of passing of final order of confiscatio...View More

Dismisses Revenue's appeal challenging classification of Spectrophotometer & Twin-vision scanner used in Ceramic-Industry

CESTAT, Ahmedabad dismisses Revenue’s appeal against order passed by Commissioner w.r.t. classification of products imported for use in ceramic industry; Commissioner (Appeals) mo...View More

Review order against Kalpataru Power disallowing works-contract deductions ‘beyond SCN’, 'without jurisdiction'

Bombay HC holds the review order passed in case of Kalpataru Power Transmission Ltd. (assessee) as beyond the scope of show cause notice (SCN) for violations of prin...View More