International Tax Ruling


Reverses CESTAT findings on Contract Value to be considered vis-a-vis works-contract service

SC sets-aside the order of CESTAT which held the assessee entitled to take the total contract value which includes both goods and services and remit service tax on the entire value as ‘works con...View More

Upholds cancellation of Exemption Certificate granted to Apollo Hospitals for condition non-fulfilment 

Madras HC upholds the decision of Director General of Health Services (DGHS/ Respondent No. 2) to cancel the Customs Duty Exemption Certificate (CDEC) granted to Apollo Hospitals and Sri Gokulam ...View More

HPGST provisions creating Tax as first charge over property not ultra vires any law 

In appeals filed by the Himachal Pradesh Govt. against the HC judgments outlawing section 16-B of the HP General Sales Tax Act, 1968, SC rules that “section 16-B… is a perfectly valid pie...View More

Upholds denial of sales tax remission on fixed capital investment made beyond scheme duration

Calcutta HC In writ petition grieving over refusal to allow remission of sales tax on the fixed capital investment of Rs. 23 crores observes that “the investment is the prerequisite for t...View More

Value of bought out items supplied along with Manufactured Goods not includible in assessable value

CESTAT, Ahmedabad rules that value of bought out items supplied along with manufactured goods cannot be included in the assessable value of manufactured goods, quashes impugned order; Assessee is enga...View More

Recording of satisfaction before initiating assessment indispensable, directs strict compliance by AO 

Jharkhand HC directs the Assessing Officer (AO) to proceed strictly as per the conditions of Section 35(7) of Jharkhand VAT Act before initiating assessment proceeding to determine market value of goo...View More

Authority erred in qualifying works-contract as composite work; Quashes order citing 'natural-justice' violation

Orissa HC holds that since the work undertaken by the Assessee is a works contract, the assessing officer has committed gross error in considering that the work executed by is a composite work; Theref...View More

Directs Revenue to examine VAT applicability on road tax, insurance premium, octroi duty 

Bombay HC in writs filed by over 20 automotive manufacturers, sets aside assessment orders in each of petitions with respect to applicability of VAT on road tax, insurance premium, octroi duty and oth...View More

SC upholds HC-order w.r.t. State-tax non-applicability on SIM-cards, Recharge Coupons & Value-Added Services

SC in a relief to Telecom Operators rules that State Tax cannot be levied on SIM cards, Recharge Coupons and Value-Added Services; Thus dismisses...View More

Marketing by Agriculturist' society for selling produce through tender process not “Auctioneer Service”

CESTAT Chennai sets-aside demands on both counts viz. Auctioneer’s Service” and “Business Support Service” (BSS) on finding that rendering of marketing and other serv...View More