International Tax Ruling


Explaining effect of SC-order in VVF, directs consideration of special-rate fixation application 'on merits'

Gauhati HC allows benefit of fixation of special rate for value addition to unit availing area based exemption under Industrial Policy of 2007 as well as Notification No. 38/2...View More

Affirms CESTAT-order dismissing demand under 'courier-agency service' against GTA providing door-to-door delivery

SC (Division Bench) dismisses Revenue’s appeal against CESTAT Mumbai’s order which upheld rejection of differential duty demand under the head 'courier agency service' merely because ...View More

GTA providing door-to-door service not 'courier agency service'; Upholds differential demand rejection

CESTAT Mumbai rules that owing to uncertain conformity with the definition of ‘courier agency’  u/s 65 (105) (f) of the Finance Act, the assessee, a Goods Transpor...View More

Copy of Order issuing Notice in Govt's review petition against Canon case

Copy of SC order wherein notice has been issued on Govt's review petition after open Court hearing in Canon case on scope of 'Proper Officer'....View More

Upholds credit entitlement of Member bearing proportionate service expenditure, applies Calcutta Club ratio

CESTAT Ahmedabad rules that Member of Association who receives the service and bears expenditure alongwith the service tax is entitled for CENVAT credit even th...View More

No jurisdiction with DRI to inspect, seize and issue SCN to SEZ unit

Andhra Pradesh HC holds that customs authorities (DRI officers) have no jurisdiction to inspect and seize goods in respect of units situated in S...View More

Reclassification of imported Mineral Hydrocarbon Oil as Kerosene untenable, cites insufficient evidence

CESTAT, Mumbai quashes Revenue’s Order reclassifying Mineral Hydrocarbon Oil imported by Assessee as Superior Kerosene Oil, holds that the goods under impair a...View More

‘Change in nature’ of purchased goods leads to tax liability, upholds penalty 

Allahabad HC dismisses review application against Order imposing penalty u/s section 15-A(1)(o) of Central Sales Tax Act on Assessee, rules that intention to evade payment of tax is apparent; Notes th...View More

'4G' architecturally different from traditional telecom towers; Reliance Jio entitled to refund

CESTAT Mumbai observes that 4G telecom towers are “architecturally different from the traditional telecom towers” (3G/2G) and “No part of these towers are embedded in the e...View More

Goes by 'substance', fastens service tax on employees 'seconded' by overseas group co.

In an important verdict, Supreme Court holds that an arrangement whereby an overseas group company seconded employees to India based assessee, is exigible to Service Tax as Supply of Manpower under re...View More