International Tax Ruling


Rejects financial hardship plea to circumvent 'appeal'; Mandatory pre-deposit not excessive / onerous

HC refuses to entertain writ petition challenging levy of service tax on Security Guards Board, holding that mandatory pre-deposit of 7.5% u/s 35F of Central Excise At is neither excessive nor onerous...View More

Clearance of Mercury used in Caustic Soda manufacture, dutiable on closure of plant

HC upholds levy of excise duty alongwith interest and penalty on removal of mercury, upon closure of Mercury Cell Processing Plant where Caustic Soda was being manufactured; Rejects assessee’s r...View More

'Appy Fizz' not "aerated soft drink", upholds classification basis scientific & technical meaning 

SC rules that ‘Appy Fizz’ is classifiable as “fruit juice based drink” under Entry 71 of Notification issued u/s 6(1)(d) of Kerala VAT Act, liable to VAT at 12.5% (now 14.5%); ...View More

Quashes penalty on CHA absent evidence of participation in fraudulent exports 

CESTAT sets aside penalties imposed on Customs House Agent (CHA) & its employee in relation to fraudulent exports by its customer; Accepts CHA’s contention that ingredients required for pena...View More

Upholds retrospective proportionment of PSI benefits; When legislative intent clear, implementation mechanism irrelevant

SC upholds HC order dismissing challenge to constitutional validity of Maharashtra Value Added Tax (Levy, Amendment and Validation) Act, 2009 which retrospectively amended Section 93 of Maharashtra VA...View More

Challenge to Circular premature absent notice & demand confirmation towards transfer of immovable property

Bombay HC finds challenge to Circular dated January 20, 2015 under apprehension of service tax demand on activity involving transfer of title in goods / immovable property by way of sale, as premature...View More

Fees for exhibition & distribution of motion pictures, includible in imported 'cine-prints' value

Fees paid towards exclusive license for exploitation, exhibition and distribution of motion pictures in specified territories including India, includible in assessable value of cine prints imported fr...View More

'Naturopathy' - preventive treatment for illness, not taxable as "health & fitness" services

HC extends service tax exemption under Notification No. 25/2012-ST in respect of ‘nature cure treatment’ provided by a registered public charitable trust in terms of Section 12AA of Income...View More

Allows SSI exemption; Use of embossed moulds doesn't entail branded goods manufacture

HC allows excise duty exemption under Notification No. 8/2003-CE to SSI units, holds that production of plastic chairs & stools using moulds embossed with names of other manufacturers, would not t...View More

Assessee cannot approach Settlement Commission after adjudication, irrespective of order receipt date

HC holds that assessee does not have right to approach Settlement Commission u/s 32E of Central Excise Act after adjudication order has been passed, irrespective of when the order has been received by...View More