International Tax Ruling


Demand 'unsustainable' on fresh mould manufactured by job-worker from old/used ones 

CESTAT Ahmedabad sets-aside demand of excise duty on C.I. mould manufactured on job-work basis from old/used moulds supplied by principal manufacturer under Notification No. 214/86 dated March 25, 198...View More

Service-charges collected by hotel from customers for distributing to staff includible in taxable-turnover 

Allahabad HC dismisses revision petition filed by assessee (a reputed 5-star hotel group) challenging inclusion of 10% amount charged in disputed year towards service charge in their taxable turnover ...View More

Construction/Works-Contract for re-carpeting of existing road in industrial estate an ‘input-service’

CESTAT, Ahmedabad allows CENVAT credit on construction and works contract service executed for the purpose of re-carpeting of existing road in industrial estate/factory as the same falls und...View More

Upholds validity of amendment restricting composition scheme benefit to certain class of works-contractors

Madras HC (Division Bench) rules that , "“works contractor” does not constitute a homogeneous class, but comprises different species" and affirms the validity of amendment m...View More

Reverse-charge mechanism should not lead to double-taxation of assessee; Upholds Single-Judge order 

Karnataka HC holds that Assessee cannot be made liable to pay the double tax, merely for the reason that there was no strict adherence to the ratio as envisaged during the relevant point of time for p...View More

Managing Director should be summoned directly only as ‘last resort’ when assessee non-cooperative 

Gauhati HC disposes writ petition challenging issuance of summons directly to Managing Director (MD) of assessee-company in furtherance of an enquiry in connection with import of EPCG Licenses by asse...View More

Service of goods export from Indian Territory till loading in overseas vessel , not taxable 

CESTAT Mumbai dismisses Revenue’s attempt to tax recompense received by assessee from overseas parent entity to the extent attributable to carriage within India, sought to be taxed by recourse t...View More

VCES-application rejection bypassing time prescribed to act against false declaration unsustainable 

CESTAT Mumbai holds that "stipulation contained in Section 111(2) with a limitation period of one year to take action against any false declaration cannot be bypassed by the designated authority, sinc...View More

Cess-refund recovery after changed position of law against public-policy of mitigating litigation 

Jammu & Kashmir and Ladakh HC dismisses a batch of 700 appeals filed by Revenue asking assessee to return the amount of Education Cess (EC) and Secondary & Higher Education (SHE) Cess basis&nb...View More

Toll-Collector not taxable as Commission-agent; Condemns Revenue's action of superficial determination 

CESTAT, Mumbai holds that there can be no controversy on the immunity from tax for the period after July 01, 2012, merely from transfer of responsibility for toll collection to the assessee; Notes tha...View More