International Tax Ruling


‘Right-to-use’ 'Anti-virus software' supplied in CDs not 'service' but a ‘deemed sale’

Delhi CESTAT allows assessee’s appeal, holds transfer of Antivirus Software key/codes to end-user with the Antivirus Software replicated CDs/DVDs in retail packs as a ‘deemed sale’, ...View More

Appeal against CESTAT's order subsequent to disposal/dismissal of matter by SC, unsustainable

Madras HC dismisses appeal against order of CESTAT observing that an appeal against said CESTAT order was already preferred by assessee and dismissed by SC including review petition; Once appeal have ...View More

No service by employer or employee while recovering 'notice-pay' for sudden termination

HC allows writ, holds that payment/compensation in lieu of notice period from outgoing employees is not liable to service tax; Discards Revenue’s plea that the assessee tolerated the act of imme...View More

Refutes to intervene with Tribunal's order reducing penalty for improper imports, dismisses appeal

HC dismisses assessee’s appeal against the order of Tribunal reducing the penalty imposed u/s 112(a) of Customs Act, 1962 for improper importation of goods; Notes that, activity of import of pro...View More

Conversion of wet blue leather into finished leather amounts to 'manufacture'. upholds Tribunal 

Madras HC upholds Tribunal’s decision that the process of conversion of wet blue leather into finished leather amounts to ‘manufacture’ u/s 3 of Tamil Nadu GST Act, 1959; Consequentl...View More

State Undertakings/Instrumentalities bound by same discipline as any other entity/assessee/dealer

HC holds that assessee (seller) cannot seek a direction to Revenue to issue ‘C’ Form after expiry of statutory period prescribed u/s 28 of Delhi VAT Act when the transaction...View More

No penalty on CHA for goods mis-declaration in B/E absent any wrongful intent 

CESTAT sets aside the penalty on Customs House Agent (CHA) & its employees absent any evidence adduced by Department as an evidence in support of the allegation of prior knowledge regarding mis-de...View More

Quashes demand under 'construction service' for work undertaken at Common Wealth Games Village 

CESTAT Delhi quashes demand of service tax along-with interest and penalty on activity of construction and development of residential facility for athletes at Commonwealth Games Village under definiti...View More

Quashes service-tax levy on ocean-freight under CIF contracts on 'reverse-charge' basis 

Gujarat HC quashes levy of Service Tax under reverse-charge mechanism on an Indian importer on the services of transportation of goods by a vessel from a place outside India to the customs station of ...View More

No sales-tax on inter-state movement of goods by Siemens for works-contract execution 

Delhi VAT Tribunal sets-aside sales-tax demand on goods transferred inter-state for works-contract execution, opines that, “goods moved in pursuance of or as an incident or in compliance of thes...View More