International Tax Ruling


Reiterates non-taxability of restaurant services; Directs tax refund to assessees 

Kerala HC allows writ petition challenging provisions of Section 66E(i) r/w Section 65B(22) Section 65B(44) of Finance Act, inasmuch as they tax service provided by restaurant, eating joints or mess i...View More

Grants TED refund on deemed exports; Policy Circular effective prospectively; Follows HC ratio

HC grants refund of Terminal Excise Duty (TED) w.r.t. deemed exports, while refuting to test correctness of Policy Circular No. 16; Accepts assessee’s stand that Policy Circular (which clarified...View More

'Veterinary services' for Group Cos. taxable as "BAS"; No exemption absent 'sale' / 'purchase'

Veterinary and laboratory analysis / testing services provided to customers on behalf of group companies constitute ‘customer care services’ provided on behalf of client and therefore, tax...View More

Dismisses Revenue SLP conditionally against HC's grant of excess motor-vehicles' entry-tax refund

SC passes conditional order dismissing Revenue SLP against Madras HC order which allowed refund of excess entry tax paid under Entry of Motor Vehicles into Local Areas Act (Entry Tax Act) after adjust...View More

Quashes additional tax on works-contractors paying compounded levy absent taxable turnover determination

HC sets aside order of VAT Tribunal, holds that additional tax in the form of Surcharge u/s 7A of Haryana VAT Act cannot be levied on taxable turnover of works contractor who opts for compounded rate ...View More

Cheque book, payslips printing for bank non-taxable as 'BAS'; Allows insurance policies credit

Printing cheque books, statements, pay slips and various other reports for a Bank, not taxable as “Business Auxiliary Services” (BAS) u/s 65(19) of Finance Act; Rejects Revenue contention ...View More

Criticizes Revenue's lack of stoicism against unfavourable outcome, Refuses 'stay order' rectification

CESTAT dismisses Revenue’s ‘rectification of mistake’ (ROM) application against order granting stay on recovery of amounts confirmed in adjudication order, states that such order pas...View More

Prerequisite royalty for right to use software includible in imported CDs value

CESTAT rejects import value of software CDs declared by assessee, holds that royalty payable by OEMs / Distribution Service Providers (DSPs) to Microsoft towards right to use software purchased from a...View More

Affirms bar on domestic sale of goods under Advance Authorizations before EO fulfilment

Bombay HC upholds CESTAT’s decision that finished goods manufactured out of duty free raw materials imported against advance authorization, cannot be cleared into domestic market before fulfilme...View More

Upholds chlorine as 'by-product' of caustic soda for determining Indian producers' non-injurious price

CESTAT upholds treatment of chlorine as ‘by-product’ instead of ‘co-product’, by Designated Authority to arrive at non-injurious price while determining imposition of anti-dump...View More