International Tax Ruling


Dismisses delayed SLP; Affirms credit reversal against exempt goods, post-manufacture wastage irrelevant

SC dismisses assessee’s SLP on ground of delay in challenge to Uttarakhand HC decision that upheld reversal of CENVAT credit attributable to inputs (molasses) used in manufacture of exempted rec...View More

Construction by co-operative society taxable as 'works-contract'; Absent application, compounded rate unavailable 

Kerala HC dismisses writ petitions of co-operative society (assessee), holds that construction of villas / apartments for members from advances received under agreements is taxable as ‘works con...View More

SEZ & DTA units distinct, mutuality-principle inapplicable; However, absent consideration, tax unpayable 

HC rules on taxability of business support services, viz. project management, rendered by assessee-company’s SEZ unit to DTA unit; Rejects assessee’s contention that no service tax is char...View More

Denies concessional rate; 'Paving blocks' not "bricks" commercially known for building construction

HC overrules Single Judge, upholds re-assessment pursuant to Commissioner of Commercial Taxes clarification thereby confirming taxation of ‘paving bricks’ / ‘blocks’ at 12.5% i...View More

Grants exemption on Ready-Mix-Concrete supplied to SEZ developer; Rejects 'Tulsyan Nec' application

HC allows VAT exemption on supply of Ready Mix Concrete to SEZ developer for authorized operations in terms of Notification GOMs No. 193 dated December 30, 2006 r/w Circular No. 25 of 2014 dated May 3...View More

Allows adjustment of excess amount deposited during investigation towards mandatory appeal 'pre-deposit'

HC directs Commissioner of Customs to re-determine whether ‘spare’ or ‘extra’ amounts deposited during ‘investigation & audit’ proceedings can be adjusted towar...View More

Overrules CESTAT; Adjudicating Authority to re-determine credit eligibility of captive power-plant components

HC allows Revenue appeal, sets aside CESTAT order which allowed CENVAT credit on entire Captive Power Plant without examining eligibility of individual components used therein as “inputs” ...View More

No writ against reassessment absent gross natural justice violation; Directs 'appeal' route

HC refuses to invoke writ jurisdiction under Article 226 of Constitution against reassessment order u/s 39(1) of Karnataka VAT Act, in view of efficacious alternate remedy of appeal u/s 62; Principles...View More

Upholds Single Judge; 'Inquiry' sine qua non for CHA license suspension, not prohibiting operation

HC dismisses writ appeal against Single Judge decision, upholds prohibition of CHA / Customs Broker from operating at Customs Zone, under Regulation 21 of Customs House Agents Licensing Regulations (C...View More

Refrains from LB reference; No penalty where entry-tax on 'transformer oil' doubtful

HC partially allows appeal, sets aside penalty in view of confusion / doubt over taxability of transformer oil brought into local area for consumption, under Karnataka Tax on Entry of Goods Act; Concu...View More