International Tax Ruling


Refund consequent to encashment of bank guarantee must satisfy 'unjust enrichment' test 

HC rules in favor of Revenue, holds that the 'principle of unjust enrichment' would be applicable to every case of refund claim irrespective of the reason for claiming such refund, relies on principle...View More

Oil-cakes distinct from de-oiled cakes, reduced tax rate restricted to oil-cakes

SC partly allows assessee’s appeals, upheld High Court view that oil cake and de-oiled cake two different commodities for purposes of Notification No. FD 119 CSL 2002 (2) dated May 31, 2002, hol...View More

Rejects oil companies' plea of reduced VAT post 2006-07 fuel-price reduction

SC rules in Revenue's favour and upholds HC decision, rejects interpretation of oil companies for paying Delhi VAT on lower amounts despite the petrol / diesel price roll back; After petrol / diesel p...View More

9 Judge bench to decide entry tax validity; Hearings to commence July 18

A 9 judge bench of Supreme Court to decide validity of separate entry taxes on goods by various state governments; Bench headed by Chief Justice T.S. Thakur permits Sr. Advocate & former Solicitor...View More

Rejection of Amnesty applications by subordinate officers unsustainable, absent delegation by Commissioner 

HC rules in favour of assessees, rejection of applications under Delhi Tax Compliance Achievement Scheme, 2013 (Scheme) by Addl. Commissioner acting as ‘Designated Authority’ unsustainable...View More

Dismisses challenge to VAT exemption on liquor sale in rural Bars / Restaurants 

HC’s Single Judge Bench dismisses writ petition challenging constitutional validity of Notification dated February 28, 2014 exempting Bar & Restaurants in rural areas from tax under Karnatak...View More

Absent cargo loading / unloading, mere labour supply at customer's packing-plant not 'CHS’ 

SC dismisses Revenue appeal, affirms non-taxability of supply of labour for working at customer’s packing plant as ‘Cargo Handling Service’ (CHS) u/s 65(23) of Finance Act; Upholds H...View More

Upholds input credit reversal on exempt goods; Duty-payment cannot render them 'dutiable' 

CESTAT dismisses assessee’s appeal, upholds reversal of CENVAT credit in respect of common inputs used in manufacture of both excisable & exempted finished goods under Rule 6(3) of CENVAT Cr...View More

Revenue sharing from education services taxable, but student fees covered under 'Negative list' 

AAR rules that service tax cannot be collected on school fees as education services covered under Negative List; Holds that applicant, its partner Choice Foundation and their partnership firm are thre...View More

"Gratuitous" discounts from Media Owners to Advertising Agency not taxable, absent 'service' 

No service tax liable on receipt of incidental incentives / volume discounts by Advertising Agency (applicant) from Media Owner, while rendering professional services to clients (Advertisers) in relat...View More