International Tax Ruling


LB resolves conflict; Extends exemption to NSOP aircraft operator rendering charter services

CESTAT Ahmedabad (LB) rules that aircraft operators importing aircrafts for non-scheduled (passenger) services (NSOP) in terms of permit granted by DGCA can use the same for providing non-sc...View More

Despite submission of ‘proof of export’, demand alleging ‘goods cleared in DTA’ unsustainable

CESTAT Mumbai finds no merit in demand raised on EOU (assessee) where despite submission of proof of export, Customs authorities have treated the goods cleared for exports as goods cleared in DTA; Not...View More

Purification of waste oil to yield reclaimed fuel oil not manufacture, demand unsustainable

CESTAT Ahmedabad holds that process of cleaning/purification of waste-oil to yield reclaimed fuel-oil does not amount to manufacture as defined u/s 2(f) of Central Excise Act, 1944 and once, it i...View More

Dismisses Revenue's challenge against Settlement Commission order absent illegality in procedure adopted 

Bombay HC dismisses Revenue’s writ against Settlement Commission order accepting assessee’s (importer’s) application for settling the duty liability dispute regarding two SCNs allegi...View More

Revenue’s appeal slumps; 'Quick Heal' Antivirus not liable to service-tax

SC in affirming Tribunal’s view of not saddling the sale/supply of Antivirus Software under the brand name ‘Quick Heal’ to the end user by charging license fee with service tax, dism...View More

'Rusk' same as 'Bread', not classifiable as unlisted item under residuary entry 

HP HC upholds classification of ‘Rusk’ under Entry 9 of Schedule B under HPVAT Act as “Bread”, exempt from VAT; Allows writ petitions challenging the findings rendered by Tribu...View More

Derides Tribunal for not returning clear finding w.r.t. CSD Canteen sales disallowance 

Allahabad HC sets aside order of Commercial Tax Tribunal with a “positive” direction to hear and decide the appeal of assessee against disallowance of various claims of assessee,...View More

Affirms CESTAT-order holding allied construction work undertaken by GMR inseparable from road-construction 

SC dismisses Revenue’s appeal against CESTAT, Karnataka order ruling that construction of toll plaza, administrative building, rest rooms etc. are part of road construction by GMR (Respondent) a...View More

Construction of Toll plaza, administrative building, etc part of road, exempt from Service tax 

CESTAT, Bangalore allows Assessee’s appeal with consequential benefits, sets aside penalties imposed by Revenue and holds the Assessee entitled to Cenvat Credit; Concurs with Assessee’s co...View More

Cannot presume prior sale-contract existence merely because goods transferred in entirety to Franchise

Allahabad HC allows assessee's revision against Tribunal’s order confirming rejection of stock-transfer claim on camphor products transported form factory in Bareilly to branch in Delhi intended...View More