International Tax Ruling


‘Snow-Goggles’ for supply to Army not 'Sun-Glasses'; Differing opinions no ground for confiscation

CESTAT Delhi upholds classification of ‘Snow Goggles’ meant for supply to Indian Army under Customs Tariff Heading (CTH) 900490 as ‘Other’ on finding that &ldquo...View More

Non-marketable 'effluent' transport exempt from GTA service tax liability

CESTAT Ahmedabad holds that transportation of ‘effluent’ post-effluent treatment for the purpose of throwing away “does not fall under the four corners of Goods Transport Agency serv...View More

Drilling service for oil exploration received by ONGC, not taxable under MMR pre-2007 

CESTAT Kolkata holds that the activity of plugging existing dead wells and drilling new wells for exploration of oil received by ONGC qualifies as 'mining service' which became taxable w.e.f. June 01,...View More

Caps interest at 12% for entire period on refund amount payable to NAFED

SC in Revenue's appeal against a cooperative society, National Agricultural Cooperative Marketing Federation of India (NAFED) rules on the issue of interest, confining the rate to ...View More

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