International Tax Ruling


Supplying equipment on lease/hire with transfer of right to use, a 'deemed sale', not STGU 

CESTAT Mumbai quashes order of Commissioner, Service Tax raising demand of service tax on supply of certain equipment (D.G. Sets, temperature control, and allied equipment) on lease/hire basis to cust...View More

Dental college liable to register for canteen sales to students; Dismisses revision 

Kerala HC holds Assessee-Dental College liable to obtain registration under Kerala Value Added Tax for supply of food to students through canteen; Dismissing the revision petitions preferred by the as...View More

Remands matter to verify exemption on supply of electrical power cables to Mega power projects 

CESTAT Ahmedabad holds that reversal of 6% amount under Rule 6(3) of the CENVAT Credit Rules, 2004 is not warranted on electrical power cables supplied at Nil rate of duty to Mega Power Projects under...View More

Composite Works Contracts Not Taxable as 'Interior Decorator' or 'Completion Services' Pre-2007 

CESTAT Chennai sets aside service tax demand raised under ‘Interior Decorator’ service and ‘Completion and Finishing’ services, holding that composite works contract cannot be ...View More

Exporting Pan Masala/Gutkha, without export restrictions, cannot be called as prohibited 

CESTAT Delhi rules in favour of Pan Parag India and exporters exporting ‘pan masala and gutkha’ against whom allegation was levelled that they were defrauding Government by misusing the Ex...View More

Test report of BoE inapplicable to previous imports for which samples not drawn: Quashes demand 

CESTAT Kolkata holds that the test report received in respect of the goods imported vide a particular Bill of Entry (BoE) “cannot be applied to all previous imports” as no samples have bee...View More

School liable to pay water, sewerage tax despite exemption from paying building tax 

Allahabad HC dismisses challenge to levy of water and sewerage tax on school on finding that such a levy “is not dependent on levy of building-tax”; Assessment and demand of house-tax and ...View More

Natural Gas same as ‘petroleum’ not ‘industrial’; 16% levy applies on every sale

In this tax revision pertaining to classification of natural gas under Entry 118 of 1st Schedule or Entry 23 of 6th Schedule of Andhra Pradesh General Sales Tax Act Act (APGST), 1957 taxable...View More

Land-cost not includible for determining works-contract tax on apartment sale; Sets-aside revision 

Karnataka HC remarks that "Composition schemes cannot be converted into a scheme to tax turnovers not falling within the legislative competence" while clarifying that Article 366 (29A) which creates l...View More

DGFT must conduct independent scrutiny for issuing licence/EODC, not just follow DRI directives 

Gujarat HC allows assessee’s writ petition against the order of Addl. DGFT denying licences/authorizations and EODCs in assessee’s favour, finding that the order was passed placing relianc...View More