International Tax Ruling


CESTAT : Quashes service tax demand on rent to Directors towards leased commercial property

CESTAT sets aside adjudication as well as appellate orders confirming service tax demand on assessee-company towards renting of immovable property for commercial purposes, u/s 68 of Finance Act; Notes...View More

Supplements to strengthen poultry's health not "medicine", but exempt as 'Poultry Feed'

HC holds that Poultry Feed Supplements that increase feed intake, maintain osmotic pressure and precise acid-base equilibrium, are eligible for exemption under U.P Trade Tax, 1948 as “Balanced C...View More

Representational rights to educational institutions for pre-school & brand usage, taxable as 'franchise services' 

CESTAT upholds levy of service tax on provision of technical school of education and brand name ‘Podar Jumbo Kids’ to educational institutions, u/s 65(47) of Finance Act as “franchis...View More

'Education Cess' a 'surcharge'; Allows refund to units availing 'area-based' excise exemption

SC allows refund of Education Cess and Secondary & Higher Education Cess (‘Ed. Cesses’) to units located in north-east areas availing area-based excise exemption under Notification No....View More

Seeks de-novo consideration of royalty inclusion in invoice value of related-party imports 

CESTAT sets aside adjudication order which directed inclusion of royalty paid to related foreign suppliers (group cos.) in invoice value of imported raw material / finished products for trading, and r...View More

Quashes 'retrospective' operation of duty remission by DFIA-transferee on transferor's credit availment

HC accepts challenge to retrospective operation of Notification No. 17/2009–Cus amending Notification No. 40/2006-Cus by which a condition was stipulated requiring transferee of Duty Free Import...View More

Saregama

Saregama ...View More

Dismisses challenge to non-initiation of Sunset Review & discontinuation of ADD / Safeguard duty

Delhi HC dismisses 10 writ petitions – 6 challenging the decision of Designated Authority (‘DA’) not to initiate Sunset Review (‘SSR’) and consequently, not extend the pe...View More

No legal infirmity in VAT & penalty confirmation against goods transported without transit-pass

SC dismisses assessee’s SLP, finds no legal and valid ground to interfere with Rajasthan HC decision that upheld VAT demand and penalty u/s 78(3) of Rajasthan VAT Act on account of failure to ob...View More

Upholds constitutional validity of Explanation deeming 'Port Trust' as "dealer" under BST Act

HC dismisses challenge to constitutional validity of Explanation to Section 2(11) of Bombay Sales Tax Act, 1954 (BST Act) which deems ‘Port Trust’ as a “dealer”; States, from a...View More