International Tax Ruling


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

Copy of judgment holding signboards displaying trade name & products as not “advertisement"

SC rules that display boards or sign boards or name boards used to showcase the business name and commodity they offer, would not partake the character of “advertisement” so as to attract ...View More

Deposit during investigation in nature of pre-deposit, Entire amount refundable without bifurcation

CESTAT Delhi in respect of amount deposited during investigation/adjudication holds that once the demand is set aside, entire amount obtains the character of pre-deposit liable to be refunded und...View More

Policy restriction allowing cut flowers import exclusively through Chennai airport not discriminatory

Delhi HC disposing writ petition assailing policy restriction on “cut flowers” allowing importation exclusively through Chennai Airport, opines that “judicial intervention at this st...View More