International Tax Ruling


Applies ‘aspect theory’; Validates tax on admission to entertainment events / amusement facilities 

HC quashes challenge to levy of service tax on admission & access to entertainment events & amusement facilities w.e.f. 2015, holds such imposition does not result in Union trenching upon excl...View More

Handling application forms for RBI savings bonds, not "BoFS"; Brokerage not taxable 

Brokerage towards handling of applications on behalf of intending purchasers of RBI’s savings bonds, not taxable as “banking and other financial services” u/s 65(105)(zp) upto Septem...View More

Affirms HC; CESTAT's reference to SION to determine clandestine removal not erroneous 

SC dismisses SLP, finds no ground to interfere with Bombay HC order which upheld duty demand towards wrong availment of CENVAT credit on inputs not received in factory, and clandestine removal of fina...View More

Grants abatement; Free material supplies not includible in "construction services" value 

Value of goods / material supplied 'free of cost' by service recipient for services of "construction of commercial or industrial complex" not includible in computation of taxable value, as has been he...View More

Excess duty-refund available upon assessment finalization basis CAS-4 on clearances to own unit

CESTAT rules on entitlement of refund of excess duty paid towards clearances to own unit, in terms of Rule 8 of Central Excise Valuation Rules; Rejects Revenue’s stand that it is mandatory to fo...View More

Disallows carry forward of rejected ITC of capital goods to subsequent year 

HC dismisses assessee's revision petition, carry forward of rejected input tax credit pertaining to purchased capital goods to subsequent year not maintainable in terms of Sec 12 of Karnataka VAT (KVA...View More

Allows CENVAT credit on leased capital goods; Rejects Revenue's 'financing company' plea 

CESTAT allows CENVAT credit on capital goods supplied by principal manufacturer on lease basis for purpose of job-work manufacture; Rejects Revenue’s stand that since principal manufacturer not ...View More

Lighting decoration in a 'building' for social function taxable as "Pandal Services"

CESTAT dismisses assessee's (sub-contractor) appeal, supply of lighting decoration to a building / place in connection to social functions taxable as “pandal and shamiana service" in terms of Se...View More

Physician's samples manufactured on job-work, assessable at 'transaction value'; Applies 'Sun Pharma' ratio 

CESTAT upholds ‘transaction value’ assessment u/s 4(1)(a) of Central Excise Act for physician’s samples manufactured on job-work basis, which in turn are distributed by principal man...View More

Quashes Circular classifying blood-filters under Ch. 84, as ultra vires amending powers of Govt. 

HC quashes CBEC Circular No. 19/2013-Cus classifying ‘Disposable Sterilized Dialyzer’ and ‘Microbarrier’ used for filtering blood under CTH 8421 attracting higher rate of custo...View More