International Tax Ruling


Dismisses writ challenging service-tax levy on liquor license/privilege fees, relegates assessee

Patna HC disposes writ petition challenging levy of service tax under the reverse charge mechanism on the license fees and privilege fee charged by State Government for granting exclusive wholesale bu...View More

Appeal pertaining to service-tax applicability on accreditation/alummni-fee collected by University, not maintainable

Sikkim HC dismisses Revenue’s appeal preferred u/s 35G of the Central Excise Act, 1944 against the order of CESTAT for determining the service tax applicability on accreditation fee and alumni f...View More

Rejects anticipatory bail application citing accused non co-operation in investigation w.r.t. smuggled gold

Delhi HC rejects anticipatory bail application citing non-co-operation of the Petitioner in the investigation despite various summons issued by DRI; Observes that, Sessions Court while dismissing the ...View More

Dismisses writ, upholds rejection of rebate claim filed beyond mandatory one-year time-period

Delhi HC rejects rebate claim of assessee on the ground of being filed beyond mandatory time-period of one year; Referring to Section 11(B) (1) of the Central Excise Act r/w Explanation thereto, finds...View More

No Service-tax on 'Notice-pay' recovery by employer from employee under 'employment contract'

CESTAT quashes demand of service tax on part of the amount which assessee (employer) recovers out of the salary paid to the employee in case of breach of the contract of total term of employment; Note...View More

Holds VAT Act amendment post GST implementation unconstitutional & beyond state's legislative power 

Kerala HC declares amendment to Section 25 of Kerala VAT Act (KVAT Act) by Kerala Finance Act, 2018, extending period for re-opening of past assessments from March 31, 2018 to March 31, 2019 as &ldquo...View More

Tribunal's order w.r.t. taxability/excisability appealable before SC, Section 35(L) amendment 'clarificatory' 

Full Bench of Bombay HC holds that appeals from orders of Tribunal relating to taxability/excisability passed prior to August 6, 2014 i.e. the date of insertion of sub-section (2) to Section 35L of th...View More

Cutting timber into log not ‘manufacture’, cannot be taxed again on sale 

Allahabad HC allows assessee’s revision petition modifying Revenue’s order levying tax at the time of purchase of timber as well as on its sale after manufacture of veneer (chiran) from it...View More

Assessee obliged to comply with statutory obligations having obtained HC’s conditional interim-order 

SC holds that conditional interim order passed by HC whereby assessee voluntarily executed bonds and filed monthly (RT­12) returns bearing endorsements, is indicative of a ‘provisional asses...View More

Power to initiate assessment upon examination of records independent of 'deemed assessment' provisions

Allahabad HC observes that legal fiction of deemed assessment provided u/s 27 of U.P. Value Added Tax Act, 2008 (Act), does not operate as an embargo or restraint on the power of the assessing authori...View More