International Tax Ruling


Condemns Revenue's poor adjudication knowledge, quashes goods confiscation basis incompetent lab report

CESTAT allows assessee’s appeal, sets aside order of Commissioner (Appeals) levying penalty & redemption fine relying upon report of laboratory not qualified to test as per DGFT Policy ...View More

Pipes manufactured using steel plates for use in pipeline laying contract, constitutes 'sale'

HC upholds Tribunal, manufacture and supply of steel pipes for use in execution of lump-sum engineering, procurement and construction (EPC) contract for supply and l...View More

Rule 5 refund limitation computable from 'quarter-end' for service exports, not 'payment receipt' 

CESTAT Larger Bench rules that relevant date for purposes of deciding time limit for consideration of refund claims under Rule 5 of CENVAT Credit Rules may be taken as end of quarter in which FIRC (pa...View More

Absent proper records, upholds 10% gross-profit adoption for arriving 'works contract' liability

HC upholds Tribunal’s adoption of 10% gross profit for working out deemed sales value of goods transferred during works contract execution, under Tamil Nadu VAT Act, 2006 (TNVAT Act); Dismisses ...View More

Upholds validity of demand notice under CST Act sans challenge to assessment order 

HC dismisses assessee’s challenge to validity of demand notice issued towards recovery of sales tax arrears under CST Act on account of failure to furnish Form F in respect of goods consigned to...View More

'Renting' & 'hiring' of cabs liable to service tax; Transfer of control irrelevant

Renting of motor cab liable to service tax u/s 65(105)(o) r/w Section 66 of Finance Act, irrespective of whether operator retains possession and control of vehicle or passes it on to the customer; Rej...View More

Legal Metrology Act inapplicable to 'mineral water' sale above MRP in hotels/restaurants

SC upholds Single Judge bench view of HC, provisions of Standards of Weights and Measures Act, 1976 (SWM Act, 1976), Standards of Weights and Measures (Enforcement) Act, 1985 (SWM Act, 1985) and ...View More

Allows CENVAT credit on outward transportation from place of removal, before 2008 

SC allows CENVAT credit on outward transportation services availed beyond place of removal, under Rule 2(l) of CENVAT Credit Rules; Having regard to definition of “input service” prior to ...View More

All trade discounts permissible deductions for taxable turnover; Southern Motors' parameters applicable 

SC quashes Karnataka HC judgment, holds that all trade discounts are allowable as permissible deductions for arriving at taxable turnover; Observes that the words “in respect of the sales relati...View More

Shortages from wrong consignments to Group entities mere irregularity; Cannot deny input-credit

HC sets aside demand for CENVAT credit against shortage of goods / inputs wrongly consigned to other units of assessee; Notes that assessee and its group entities shared common prefix/name due to whic...View More