International Tax Ruling


Show cause notice unjustified upon suo motu discharge of short-paid duty; Interest applicable

CESTAT rules in favour of assessee, finds no justification in issuance of show cause notice after suo motu discharge of short paid excise duty with interest and intimation to Dept. authorities thereof...View More

'IIT' a "Governmental Authority"; Construction of academic complex exempt from service tax 

HC grants service tax exemption to contractor undertaking construction of academic complex at IIT Patna, in terms of Notification No. 25/2012-ST r/w Notification No. 2/2014-ST; Notes that IIT has been...View More

Larger Bench to decide Club & members 'mutuality' for taxation of food supply 

SC refers to larger Bench question of levy of sales tax on provision of food and beverages by incorporated clubs to its permanent members; Also refers issue of applicability of doctrine of mutuality t...View More

Right of appeal not 'absolute'; Sec 35F amendment mandating pre-deposit applicable retrospectively 

HC refuses to declare amendment to Sec 35F of Central Excise Act r/w Sec 83 of Finance Act stipulating mandatory pre-deposit, as applicable only to show cause proceedings initiated after August 6, 201...View More

Finmin restricting alienation of goods imported under SFIS violative of FTP provisions

HC finds restriction on transfer / sale of goods imported using ‘Served From India Scheme’ (SFIS) duty credit scrips imposed by Notification No. 91/2009-Cus, in violation of Foreign Trade ...View More

Indian branch non-taxable for foreign CRS services availed by HO; Follows British Airways 

CESTAT rules in favour of international airlines having branch offices in India, services received from foreign based Computerized Reservation System (CRS) companies towards air ticket booking / cance...View More

Refuses Bank Guarantee as sole security towards EPCG-obligation discharge; Directs cash deposit

HC denies permission to assessee to furnish security by way of bank guarantee in the event of default of EPCG license obligation extended by 10 years under approved BIFR scheme; Finds assessee’s...View More

'Bitumen emulsion' relatable to "Bitumen" entry; Taxable at concessional, not residuary rate

HC upholds classification of ‘bitumen emulsion’ as “bitumen” under Entry 14 of Part-I of Schedule C to West Bengal VAT Act, taxable at concessional rate of 5%; Relying on SC ru...View More

Allows CENVAT credit on bought out plastic bottles resold after affixing caps

CESTAT allows CENVAT credit on bought out plastic bottles resold after affixing manufactured caps, in terms of Rule 16 of Central Excise Rules; Plain reading of Rule 16(1) & (2) shows that CENVAT ...View More

Overrules Single Judge; No purchase tax on SEZ - DTA stock transfer across States 

HC reverses Single Judge order, no purchase tax under Tamil Nadu VAT Act applicable on inter-state stock transfer to DTA branches by SEZ unit, in terms of Sec 12(1)(a) of Tamil Nadu SEZ Act; Such acti...View More