International Tax Ruling


Transportation service to HPCL using tankers not 'transfer of right to use goods '

Bombay HC rules that transportation of bulk petroleum products with the use of tank trucks (tankers) as per agreement with Hindustan Petroleum Corp. Ltd. (HPCL) does not amount to “transfer of r...View More

Sets-aside demand against Ultratech on cement cleared to SEZ developers without duty payment

CESTAT Ahmedabad upholds dropping of demand against Ultratech Cement Ltd (assessee) on clearance of cement from factory to SEZ developers without payment of excise duty under bond/LUT; ...View More

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