International Tax Ruling


Modifies best judgment stay order for non-consideration of work-contractor's composition / ITC curtailment 

Maharashtra Sales Tax Tribunal grants partial relief to works contract dealer (assessee), reduces quantum of part-payment imposed as pre-condition for hearing appeal and stay of recovery proceedings a...View More

TDR against tenements construction under slum rehabilitation scheme, taxable; Applies L&T ratio 

Maharashtra Sales Tax Tribunal upholds levy of VAT on Transferable Development Rights (TDR) received towards construction of buildings and tenements for Slum Rehabilitation Authority; Relying heavily ...View More

Revisional Authority declining first time issue of limestone entry-tax ‘abdication of power’ 

HC Division Bench allows dealer’s appeal against Single Judge order, sets aside Revisional Authority’s decision refusing to exercise powers u/s 62 of Madhya Pradesh Vanijyik Kar Adhiniyam,...View More

Reconstruction scheme pending before BIFR cannot obliterate pre-deposit condition for VAT appeal

HC affirms power of VAT Tribunal to impose condition of pre-deposit and subsequently dismiss the appeal for non-fulfilment thereof, despite pendency of application before Board for Industrial & Fi...View More

Allows credit refund inter-alia of office renovation works, Association membership post 2011 

CESTAT rules in favour of IT Co. (assessee), allows refund of unutilized service tax credit in respect of (i) manpower recruitment or supply agency, (ii) cleaning, (iii) renting of immovable property,...View More

Revenue cannot initiate recovery of dues without finalisation of adjudication proceedings u/s 73 

HC quashes recovery of amount due to Central Govt. by Central Excise Officer u/s 87 of Finance Act in view of proceedings for recovery of short-paid, unpaid service tax u/s 73 pending before Appellate...View More

Quashes demand under rescinded Notification towards subsquent transfer of vessel for breaking-up

HC quashes customs duty demand & confiscation of imported vessels, viz. deep sea fishing trawlers sent for breaking-up after acquisition from importer, under Notification No. 133/87; Rejects Reven...View More

Grants tax refund upon brokerage adjustment; Credit-notes sufficient to disprove 'unjust enrichment' 

CESTAT grants refund of excess service tax paid on ‘brokerage’ towards stock-broker services, pursuant to subsequent downward adjustment thereof through credit notes to clients; Rejects Re...View More

Writ petitions can be filed against appealable pre-deposit orders in 'exceptional circumstances'

HC allows writ petition against order of CESTAT directing pre-deposit as a condition for entertaining appeal and for grant of stay; Concurs with Division Bench decision in Metal Weld Electrodes to the...View More

Rejects objection to Assessing Authority's jurisdiction, absent application within time / prescribed format

Maharashtra Sales Tax Tribunal rejects objection to jurisdiction of Enforcement Authority based in Mumbai to assess tax consequent to search & seizure of dealer located in Pune, absent compliance ...View More