International Tax Ruling


No general authority with CHA to act upon owner's actions under Customs provisions

HC rejects assessees contention that service on the CHA of show cause notice would meet rigur in law;  CHA has no general authority to act in respect of every act that the owner, i...View More

Allows exemption on motor-vehicles where credit on chassis / inputs reversed before clearance 

CESTAT rules on entitlement of excise duty exemption on body built on chassis which is received from other manufacturers / suppliers, under Notification Nos. 4/97 and 5/98; Upholds Commissioner (Appea...View More

Allows refund pursuant to excess duty adjustment against short-payment; Unjust enrichment inapplicable

CESTAT allows adjustment of excess duty paid on certain items against short payment in respect of other goods cleared to sister concern, upon finalization of provisional assessment under Rule 7 of Cen...View More

Refuses appeal delay condonation beyond statutory period, Sec 5 of Limitation Act inapplicable

HC refuses to direct the appellate authority to condone delay (under Article 226 of the Constitution of India) and consider the appeal on merits when same has been filed beyond statutory period, holds...View More

Passengers transportation at prefixed rate not 'tour operator' service pre & post 2008-amendment

CESTAT rules assessee not liable to pay service tax as a 'tour operator' before as well as after the amendment to definition of “tour operator” as per Finance Act 2008; CESTAT states that ...View More

Demand confirmation based on mere recorded statements without admitting as ‘evidence’, unsustainable 

P&H HC vitiates adjudication orders which denied benefit of exemption under Notification 56/2002-CE on the basis of statements recorded during investigation u/s 14 of Central Excise Act 1944 (&lsq...View More

Ganguly's pre-2010 cricketing riches beyond service tax boundary; Newspaper columns not 'entertainment' 

Calcutta High Court quashes show-cause notice demanding service tax of Rs 1.5 crore issued on cricketer and former captain of Indian Cricket Team - Sourav Ganguly for the period from May 2006 to June ...View More

Uniform sales-pricing doesn't imply sales-tax collection; Dismisses Revenue's challenge to HUL's exemption

SC dismisses Revenue's appeal and rules in favour of Hindustan Lever Ltd (assessee), approves High Court decision rejecting Revenue's action of denial of sales tax exemption on sales made by a unit el...View More

Goods usage sufficient to claim exemption on supplies to UN body, retention condition prospective

CESTAT rules in favour of assessee, states that assessee is eligible for benefit of Notification No 108/95-CE (amended by Notification No 13/2008 dated March 01, 2008) for goods supplied to projects f...View More

Police empowered to investigate offence under VAT; Dismisses writ against FIRs 

Patna HC taxpayers' dismisses writ petitions, states that police has the power to entertain, institute and investigate FIR against the assesssee for violation of Section 56(4) of Bihar VAT Act r/w Ind...View More