International Tax Ruling


Dy. Commissioner's 'revision' powers exercisable within limitation; Show cause notices without enquiry, unsustainable 

HC quashes show cause notices issued by Deputy Commissioner (CT) in exercise of special powers u/s 32 of Tamil Nadu General Sales Tax Act seeking to re-determine total taxable turnover of assessees, b...View More

SIM cards & recharge vouchers constitute 'goods' for LBT, but e-recharges outside ambit

Bombay HC upholds recovery of Local Body Tax (‘LBT’) on SIM cards and recharge coupons / vouchers brought into municipal limits by telecom service provider, u/s 127(2)(aaa) r/w Section 152...View More

Supply of goods to merchant-exporter constitutes 'export', excludible from SSI exemption threshold 

Supply of goods to merchant-exporter constitutes ‘export clearances’, not includible in aggregate turnover for purpose of SSI exemption; CESTAT notes that CBEC Circular No. 648/39/2002-CX ...View More

Cannot exercise writ jurisdiction in dispute over classification of imported railway coaches

HC refuses to exercise its extraordinary jurisdiction under Article 226 of Constitution in respect of dispute over classification of non-self-propelled passenger coaches imported as part of train sets...View More

Settlement Commission cannot reject application on basis of Adjudicating Authority's subsequent order

Settlement Commission cannot reject an application u/s 32E of Central Excise Act (‘Act’) on basis of Adjudicating Authority’s order passed subsequent thereto; From a conjoint reading...View More

Overrules HC; Upholds double ITC reduction for branch transfers & fuel for manufacture

SC allows double reduction of input tax credit u/s 11(3)(b) of Gujarat VAT Act in respect of raw material / inputs viz. furnace oil, natural gas and light diesel oil used in manufacture / packing of t...View More

Rejects HC's 'purposive' construction; Partial ITC rebate applicable on exempt by-product sale

SC upholds applicability of partial input tax credit rebate u/s 17(1) of Karnataka VAT Act r/w 131(3) of Rules thereof on sale of exempted by-product viz. de-oiled cake arising during ‘solvent e...View More

Subsequent omission of procedural 'credit availment' Rule cannot absolve duty evasion charge 

SC sets aside HC order, holds that subsequent omission of a procedural Rule for availing MODVAT credit cannot in any manner affect charge relating to duty evasion against assessee; Notes that HC had a...View More

Denies exemption absent legislative mandate / primary Notification condition compliance; Customer's certificate irrelevant 

CESTAT denies exemption under Notification No. 64/95-CE in respect of supply of steel bars and rods as components of assembly of system and sub-system of launch vehicle, on strength of certificate fro...View More

CENVAT credit availment towards manufacturing cannot debar exemption for factory space renting

CESTAT extends service tax exemption to manufacturer under Notification No. 6/2005-ST in respect of renting of open space within factory, finding no violation of any conditions stipulated therein with...View More