International Tax Ruling


Citing system fault, directs FORM-F issuance for own goods sent for job-work

HC directs Revenue to issue FORM-F for the period prior to 2012-13 in relation to assessee’s own goods sent outside State of Delhi for job work; Finds that when the assessee filed its original r...View More

Reverses Tribunal order, upholds 5% rate for ‘Jute Sutli’; Holds 2002 notification clarificatory

Allahabad HC sets aside order of Trade Tax Tribunal, holds that sale of 'Jute Sutli' imported from Nepal is taxable at the rate 5% and not 20% for assessment year 2001-02; Holds State Govt notificatio...View More

Allows CENVAT credit on ‘inputs’ used for structural support for pre 2009 years

Allahabad HC dismisses Revenue’s appeal, confirms CESTAT order allowing CENVAT credit for year 2004-05 and 2005-06, with respect to duty paid on goods used as structural support to capital goods...View More

Demand towards tax recovered by service-recipient from service-provider of reverse-charge payment, untenable

CESTAT holds that amount collected by assessee towards service tax from insurance agent is not required to be deposited u/s 73A(2) of Finance Act, 1994 (Act) where service tax has initially been paid ...View More

Transfer of 'Cinematograph film' exhibition rights to TV-channels, not 'IPR' service

HC allows batch of writ petitions filed by producers/purchasers of cinematograph films, holds that assignment of part copyright in cinematograph films to television channels is not taxable under &lsqu...View More

Dismisses Revenue's appeal, upholds classification of Data/Business Projector under CTH 85286100 

SC dismisses Revenue's appeal against order of CESTAT upholding classification of Data/Business Projector, meant for use with Automatic Data Processing System (ADP), under CTH 85286100, accordingly, e...View More

Settlement Commission justified in setting aside extended period demand sans duty-evasion intent 

HC dismisses Revenue’s writ, finds no infirmity in Settlement Commission’s order quashing invocation of extended period under Section 11 A of Central Excise Act demanding differential duly...View More

Follows SC ratio, directs refund of Education Cess to unit located in Northeast

HC directs Revenue to refund Education Cess as well as Secondary & Higher Education Cess collected along with excise duty, to the assessee enjoying area-based exemption under Notification No. 20/2...View More

Allows assessee's appeal, 'transaction value' rejection without assigning cogent & good reasons, unsustainable

SC sets aside lower authority’s order rejecting transaction value (TV) of imported aluminium scrap as declared in bill of entry (B/E) absent cogent & good reason in terms of Section 14(1) of...View More

Allows CVD, service-tax credit set-off against 'deemed manufacture' liability, relies upon SC ratio

HC sets aside Settlement Commission’s order, allows adjustment of CVD paid on imported tiles and CENVAT credit of service tax against admitted duty liability in respect of re-packing/altering MR...View More