International Tax Ruling


TV channels distribution & collection of subscription for foreign broadcasters non-taxable pre-June 2005 

CESTAT dismisses Revenue appeal, services of promotion, marketing, selling and distribution of TV channels and collection of subscription revenue from cable operators and MSOs on behalf of foreign bro...View More

Supply to DMRC under works contract constitutes inter-State trade, exempt from DVAT 

SC dismisses Revenue appeal, supply of goods viz. transformers, switch-gears, SCADA system and complete electrical solution, to Delhi Metro Railway Corporation Ltd. (DMRC) during execution of works co...View More

Lapse of broker license suspension order absent continuation, cannot revoke penalty proceedings

HC upholds revocation of customs broker license suspension upon competent authority’s failure to pass order within 15 days of hearing the broker, in terms of Regulation 19 of Customs Broker Lice...View More

Non-disclosure simplicitor not "facts suppression"; Quashes extended period demand on construction activities

HC allows writ petition against show cause notice issued invoking extended limitation period and consequent notice of hearing nearly 7 years thereafter, in relation to service tax demand on constructi...View More

Denies entry-tax exemption on raw materials, absent "new industrial unit" condition fulfilment

SC upholds HC order, denies entry tax exemption under Karnataka Tax on Entry of Goods Act (KET Act) on raw material, components and machinery parts brought into the local area for manufacture of DMD B...View More

Allows full capital goods credit in year of clearance to associate concern

CESTAT allows full CENVAT credit on capital goods cleared to associate concern after 2 years from purchase, in terms of Rule 4 of CENVAT Credit Rules; Rejects Revenue’s stand that since assessee...View More

Club not liable on receipt of members' subscription & staff accommodation fees 

CESTAT grants partial relief to a Club, quashes service tax demand on subscription / entrance fees received from Members, as also amounts recovered from staff towards accommodation; Applies inter alia...View More

Allows credit on employees' health insurance; 2011 amendment restricted to travel insurance 

CESTAT grants CENVAT credit of service tax paid on premium towards health insurance of factory employees; States that amendment to Rule 2(l) of CENVAT Credit Rules w.e.f. April 1, 2011 excluding insur...View More

Restrains 'HSD Oil' MODVAT credit recovery pre-March 1998; No verdict on retro-amendment validity 

HC restrains Revenue from recovering MODVAT credit of duty paid on High Speed Diesel (HSD) Oil used both for generation of electricity and as fuel in manufacture of two-wheelers, prior to March 1, 199...View More

'Nutralite' fat-spread taxable as "Edible Oil" at concessional rate, not "Unscheduled goods" 

HC rules in favour of assessee, product ‘Nutralite’, a fat spread, classifiable as “Edible Oil” under Entry 31 of Schedule III to Karnataka VAT Act, taxable at rate of 5.5%; Re...View More