International Tax Ruling


Alcohol contract-manufacturing in ‘pith & substance’ a “service”, within Union’s taxing powers 

Delhi HC quashes challenge to levy of service tax w.e.f. June 1, 2015 on persons who manufacture alcoholic liquor for human consumption on job-work basis; Rejects petitioners’ argument that Parl...View More

Bar on 'settlement' upon penalty for duty concealment from Excise Officer, not retrospective 

HC quashes order which rejected assessee’s application for settlement of service tax dues towards mining, industrial construction and erection, commissioning & installation services on groun...View More

Upholds Entry Tax on overseas imports; Mere levy doesn't violate Article 301 

Bombay HC upholds levy of Entry Tax on ‘Low Sulphur Fuel Oil’ and ‘Low Sulphur Waxy Residue’ imported by Tata Power Company Limited (assessee) from outside India, under Maharas...View More

Order rejecting assessee's revision application absent Jt. Secretary's signature, unsustainable in law 

Delhi HC sets aside order passed by Jt. Secretary to Govt. of India rejecting assessee’s revision application u/s 129DD of Customs Act, absent valid signature; Notes that order is in fact a draf...View More

'Power of attorney' constitutes agency-contract; Attaching agent's property for principal's dues unjustified 

HC reverses Single Judge, quashes order issued u/s 14 of Karnataka Sales Tax Act attaching individual property / bank account of assessee towards recovery of sales tax dues of his mother’s propr...View More

Quashes Circular classifying blood-filters as 'centrifuges'; Grants concession on imported blood-bag filters 

Kerala HC holds that ‘soft shell filter for blood bag’ and ‘imugard filters' imported by assessee (blood bags manufacturer) fall under tariff item 9018 90 31 and therefore, entitled ...View More

No attachment of bank accounts without issuing notice & providing hearing opportunity

HC rules in favour of assessee, holds that order directing attachment of bank accounts without waiting for reply to Show Cause Notice (‘SCN’) and without giving any opportunity of hearing,...View More

Affirms retro application & constitutional validity of Rule 57F(4A) on lapse of unutilised credit

HC rejects assessee's challenge to Finance Act, 1999 amendment enacted to validate sub-rule (4A) of Rule 57F of Central Excise Rules 1944 and to make it applicable with retrospective effect; By virtue...View More

Quashes entry tax demand; 'Mediker' a "medicament" not "shampoo"; Revive-starch not "chemical"

SC upholds Madhya Pradesh HC order, states that products manufactured by assessee, namely, Mediker and Revive-Starch are not liable to entry tax under the Madhya Pradesh Entry Tax Act, 1976; Rejects R...View More

Parliamentary enactment supreme, not FM speech; Permits Govt. latitude on excessive tax

SC dismisses appeal challenging Bombay HC order which refused to exercise power of judicial review against levy of import duty of Rs. 300 per litre or 400% whichever is higher, on “compound alco...View More