International Tax Ruling


State can’t claim first charge over property auctioned under SARFAESI Act, to recover VAT-dues 

Gujarat HC holds that the State can’t claim any first charge over a borrower’s property auctioned under the SARFAESI Act, to recover VAT dues, on the strength of Sec. 48 of the Gujarat VAT...View More

MRP based assessment inapplicable on 'industrial use' goods sold through channel partners

CESTAT, Bangalore rules that Air Circuit Breakers, MCCB and Switch Fuse unit for use in electrical switchboard, in packages having weight more than 25 kg are not chargeable to duty basis MRP u/s 4A of...View More

SVLDRS Application pendency no ground to stay proceedings pending before Dept/Tribunal/Court

CESTAT Delhi upholds lower authority’s order raising demand of differential duty pertaining to clearance of goods (electric energy/gas meters) from the factory to various branches...View More

Revenue's 'statutory' power to issue SCN not "without jurisdiction"; Pre-show cause consultation not mandatory 

HC dismisses writ challenging Revenue’s action of issuing SCN without the mandatory pre-show cause consultation, holds that, power so exercised by authority is a statutory power conferred upon R...View More

'Galvanised solar structure' cleared as ‘component’ of Solar Power Projects exempt

CESTAT Delhi sets-aside demand on clearance of galvanised solar structure or module mounting structure (falling under Central Excise Tariff Heading 7308 2019) to solar power generating companies; Hold...View More

Cess charged by Federation for support services to member 'milk unions' not taxable

CESTAT New Delhi holds that no service-tax is payable on Cess charged by Rajasthan Co-operative Dairy Federation (Assessee) from milk unions under the category of ‘business support services&rsqu...View More

Cannot make SVLDR Scheme, 2019 operational beyond formulated date; Rejects prayer for extension 

Himachal Pradesh HC (Division Bench) dismisses writ petition filed for directing the Revenue to accept the payment of service-tax determined under SVLDRS-3 beyond the tenure of scheme (i.e. June 30, 2...View More

Cannot put assessee to "jeopardy" by denying Composition-Scheme benefit post 2007; Circular inapplicable 

CESTAT Bangalore allows the benefit of option to pay service-tax under Composition Scheme on services of “Construction of Residential Complex” w.e.f. June 1, 2007, reiterates that, “...View More

Classifies ‘Bulker’ mounted on chassis as motor-vehicle for goods transportation, eligible for exemption

CESTAT Ahmedabad allows assessee’s appeal, classifies bulker (mounted on chassis or attached to horse) made for transportation of materials like fly ash or cement under Chapter 8704 of the Tarif...View More

SC to hear challenge to retrospective amendment made vide Budget 2022 to DRI’s notice issuing powers 

SC lists the matter of challenging the validity of clause 97 of the Finance Act, 2022 on July 18, 2022 for further consideration; Vide clause 97, the legislature has retrospectively amended the Custom...View More