International Tax Ruling


Fundraising by share subscription from prospective members of club, liable to service-tax

AAR holds that money / contribution received by company against shares from prospective members for raising funds to establish a luxurious club, shall be liable to service tax under Finance Act; Notes...View More

Stays HC judgment quashing DGCEI's coercive action against MakeMyTrip without SCN

SC admits Revenue SLP, stays operation of Delhi HC judgment which quashed coercive recovery proceedings, including arrest of senior Co. official, instituted by DGCEI against MakeMyTrip for alleged fai...View More

No excise duty on transportation charges for supply of explosives to coal field

CESTAT rejects Revenue appeal, no excise duty payable on transportation charges collected towards supply of explosives to coal field; Observes that duty liability had to be discharged on the basis of ...View More

Entry tax on e-commerce transactions without set-off a 'colourable device', violating Article 304(a)

Patna HC quashes levy of entry tax on goods brought into local areas of Bihar through e-commerce transactions, for personal use or consumption of individual customers; Holds that provisions of Bihar F...View More

Stays HC order striking down Rule 5A(2) empowering Officers to summon audit reports

SC admits Revenue SLP, stays operation of Delhi HC judgment in case of Mega Cabs Pvt. Ltd. that struck down Rule 5A(2) of Service Tax Rules (as amended by December 2014 Notification) to the extent it ...View More

No commercial tax / CST on IMFL sold inter-state absent State excise levy

HC holds that Indian Made Foreign Liquor (IMFL) sold in the course of inter-state trade or commerce shall be exempt from commercial tax and CST by virtue of Entry 18 of Schedule I to M. P. Commercial ...View More

Valuation at 110% / 115% of production cost mandatory for sister-concern supplies; 'Loss' irrelevant

CESTAT upholds valuation of products supplied to sister concern at 110% or 115% of cost of production, in terms of Rule 8 of Central Excise (Valuation) Rules 2000; Notes that assessee had discharged e...View More

Charges for post-installation inspection at purchaser's instance, non-taxable; Allows packing material set-off

HC upholds Tribunal order, charges towards performance test / inspection of goods supplied cannot form part of ‘sale price’ and hence, not liable to Gujarat Sales Tax; Notes that though as...View More

Pesticides, plant growth material containing nitrogen / potassium classifiable as 'other fertilizers'

CESTAT upholds assessee’s classification of manufactured pesticides, plant growth materials and bio-fertilizers under CETH 3105 9090 as ‘other fertilizers’; Sets aside Adjudicating A...View More

SC admits Revenue appeal; Will determine classification of pesticides / plant growth material

SC admits Revenue appeal challenging Chennai CESTAT decision which upheld assessee’s classification of manufactured pesticides, plant growth materials and bio-fertilizers under CETH 3105 9090 as...View More