International Tax Ruling


Quarrying, transporting, unloading of boulders for national highway construction, exempt from tax 

CESTAT concurs with Commissioner (Appeals), extends service tax exemption to activities of quarrying, sorting, loading, transportation and unloading of boulders for contractor engaged in construction ...View More

Builder's point of taxation determinable per Service-Tax law, not accounting methodology adopted 

HC quashes differential service tax demand of Rs. 1.70 Cr (approx.) raised on builder on the basis of value declared as ‘Revenue from Operations’ in P&L Account vis-a-vis ST-3 Returns;...View More

Quashes Jt. Commissioner's revision of 'non-existent' order, where re-assessment by Dy. Commissioner pending 

HC quashes revisional proceedings initiated by Jt. Commissioner in exercise of powers u/s 63-A(1) of Karnataka VAT Act pending re-assessment by Dy. Commissioner u/s 39(2)(e); Notes that proceedings u/...View More

Quashes re-assessment of restaurateur post cancellation of composition scheme

HC quashes re-assessment u/s 39(1) of Karnataka VAT Act subjecting an erstwhile composition dealer to regular VAT at 14.5% for the period prior to cancellation of composition certificate issued under ...View More

Directs re-consideration of taxability of outside warranty vehicles servicing, absent principal-agency relationship

CESTAT sets aside adjudication order confirming service tax on activity of servicing / repairing of outside warranty vehicles from premises of authorized dealer & service centre of Tata Motors; Re...View More

Urges reasonable & fair exercise of discretion by CESTAT in admitting appeals

HC sets aside CESTAT order which refused to admit appeal on ground that penalty for misuse of Focus Product Scheme scrip was less than Rs. 2 lakhs, in terms of Section 129A of Customs Act; While third...View More

Upholds reverse charge liability where freight reimbursed to agent for goods transportation 

CESTAT upholds reverse charge liability on assessee in respect of “transport of goods by road services” u/s 65(50b) r/w Section 65(105)(zzp) of Finance Act, where imported equipment was tr...View More

Upholds BCD concession on imported waste-paper; No CVD exemption upon Notification violation

CESTAT upholds concessional BCD rate of 5% on imported waste paper despite use thereof in the manufacture of paper other than newsprint, in terms of Notification No. 21/2002-Cus. as amended by Notific...View More

Rejects re-agitation of ADD imposition under guise of challenging vires of Rules

HC rejects assessee’s challenge to final findings of Designated Authority (DA) imposing anti-dumping duty (ADD) on Graphite Electrode imported from China vide Notification dated May 20...View More

'Ice cream' not "cooked food", rejects compounding scheme; 'Common parlance' test inapplicable

HC holds that ‘ice cream’ specifically included in notified list of goods taxable at 12.5% under entry 64(9) is not eligible for compounding scheme as applicable to ‘cooked food&rsqu...View More