International Tax Ruling


Dismisses writ; Statutory provisions indicating tax liability sufficient to issue show cause notice

HC refuses to exercise writ jurisdiction at show cause notice stage, where service tax has been demanded from Primary Agricultural Credit Society (assessee) under “banking & other financial ...View More

Applies avowed principle of 'tax-free exports'; Grants input-credit against clearances under rebate

CESTAT allows CENVAT credit on hot rolled stainless steel wire rods used in manufacture of pickled & annealed stainless steel wire rods exported under claim of rebate; Rejects Revenue’s clai...View More

Rule 6 Explanation restricting tax payment for 'associated enterprises' services inapplicable retrospectively

CESTAT sets aside service tax demand on unrealized service fees from associated enterprise (holding company) reflecting in books of account of assessee as “receivable”, prior to May 2008; ...View More

CESTAT to re-determine IMFL food-flavours excisability, inclusion of trademark royalty from CBUs

SC directs CESTAT to re-determine whether process of mixing essences to produce food flavors that are used in IMFL, would amount to ‘manufacture’ u/s 2(f) of Central Excise Act; Notes that...View More

No NCCD on ‘additive mixture’ used in manufacturing ‘chewing tobacco’; Exemption retrospective

CESTAT holds that ‘additive mixture’ arising as intermediate product in course of manufacture of ‘chewing tobacco’ is not excisable absent marketability, hence not liable to Na...View More

Cannot invoke Section 5 of Limitation Act to condone delay in revision petition 

SC dismisses assessee’s SLP against Gauhati HC order, affirms inapplicability of Section 5 of Limitation Act to revision proceedings before HC u/s 81 of Assam VAT Act; Refers to Hongo India Priv...View More

Vacates interim restraint against DA's final-findings; Suspends ADD revocation till petition disposal

HC rules on mid-term review findings of Designated Authority (DA) on injury to domestic industry upon revocation of Notification No. 34/2012-Cus imposing Anti-Dumping Duty (ADD) on imports of Soda Ash...View More

Bill of Entry reassessment not appealable unless 'order' passed by Proper Officer

HC rules on appealability against reassessment of bill of entry, holds that unless an order is passed in terms of Section 17(5) of Customs Act, such reassessment does not become an appealable order / ...View More

Quashes VAT on SIM replacement & lease line charges as ultra vires Constitution

HC quashes imposition of VAT on SIM replacement charges and lease line charges collected by telecom service providers; Strikes down Sections 2(u) and 2(v) of Madhya Pradesh VAT Act, 2002 which define ...View More

Inter-state movement of semi-finished missiles for warhead integration constitute 'stock-transfer', no CST leviable

Bombay HC rules on situs of inter-State sale and appropriate State for purpose of levy & collection of CST, where semi-finished goods, viz. missiles, are transferred from one State to another for ...View More