International Tax Ruling


Dismisses set-off claim on VAT paid on purchases under Composition Scheme, given prohibitory condition

Bombay HC dismisses appeal against order rejecting Assessee’s claim for set off of VAT paid under the Scheme of Composition notified by the State Government vide Notification dated July 09, 2010...View More

Absent modern techniques to identify Shahtoosh in shawls, quashes prosecution based on presumption/surmise 

CESTAT Delhi sets aside confiscation of shawls on finding that “prosecution is nothing but an outcome of presumption and surmises.” and holds reports as ‘insufficient’ to arriv...View More

Directs reassessing BoE considering 'bona-fide' mistake of claiming duty exemption under AA scheme

Kerala HC allows writ petition by directing Revenue to reconsider matter relating to ‘bonafide’ mistake of claiming duty exemption under the Advance Authorisation Scheme (Scheme) while pre...View More

ATM Management Service to bank not 'Deemed Sale' but 'Pure Service'; Quashes re-assessment 

Karnataka HC rules that transactions of ATM Management Services being ‘Pure Services’ are not liable to VAT under KVAT Act, quashes reassessment orders holding the transaction to be one of...View More

Auto-dealer not liable to service-tax on handling & forwarding charges forming part of sale-price

CESTAT Ahmedabad rules that no service tax on handling and forwarding charges can be demanded when there is sale of goods and VAT is paid on said charges by automobi...View More

Excess-duty paid on 'Quantity Discount' refundable even if 'Provisional Assessment' not opted

CESTAT Ahmedabad rules that excess excise duty paid on quantity discount extended from depot is “clearly refundable” where “no discount was involved&rdq...View More

Interest levy on entire-liability when portion of tax paid ‘without authority of law’: Directs re-calculation 

Madras HC holds that when a portion of tax liability is paid under the amnesty scheme, Revenue cannot levy interest for entire tax liability, quashes impugned order with a direction to Revenue to reca...View More

'Video Tape Production' service does not cover mere editing, cutting; Upholds CESTAT's interpretation

SC dismisses Revenue’s appeal against CESTAT order where it was held that 2D to 3D conversion, visual effects services undertaken for foreign counterpart is not ‘V...View More

‘Power to Search’ doesn't mean 'Power to Seal'; Directs unsealing of office-premises

Bombay HC holds that power to search cannot mean “power to seal”, as it is a drastic power and such powers cannot be exercised unless expressly conferred by law and adds that the customs a...View More

Quashes demands imposed for execution of works contract service, allows notification-benefit

CESTAT Kolkata quashes service tax demands imposed on Assessee for execution of a works contract service for supply of machineries under the head “Erection, Installation & Commissioning...View More