International Tax Ruling


Goods transportation through buses not 'BSS' though related to businessmen's commercial activity 

CESTAT partially allows assessee’s appeal, sets aside service tax demand under ‘business support services’ (BSS) category i.r.o. transportation of goods belonging to businessmen thro...View More

5-Member LB rejects Revenue's 'misconceived' stand; Seized goods release orders appealable before CESTAT 

5 Member Larger Bench (LB) answers reference in assessee’s favour, appeal against order of provisional release of seized goods u/s 110 of Customs Act maintainable before CESTAT in terms of Sec 1...View More

Reduced penalty benefit u/s 78 cannot be extended beyond limitation at appellate stage 

HC allows Revenue appeal, CESTAT not justified in granting / extending benefit of reduced penalty of 25% in terms of 3rd proviso to Sec 78(1) of Finance Act within 30 days of its order; In order to av...View More

'Blanket' exemption, in lieu of 'refund' available where service provider & exporter same 

CESTAT allows assessee’s appeal by way of remand, rules that exporter who is also liable to service tax on reverse charge basis towards GTA service, shall be entitled to blanket exemption under ...View More

Interest on wrongly utilized AED (GSI) credit prior to April 2000, recoverable u/s 11AB 

Interest on wrong utilization of Additional Excise Duty (Goods of Special Importance) [AED(GSI)] towards payment of Basic Excise Duty and Special Excise Duty, recoverable in terms of Rule 12 of CENVAT...View More

Overrules HC; Sodexo Meal Vouchers constitute 'service', not 'goods' exigible to octroi / LBT 

SC overrules Bombay HC, Sodexo Meal Vouchers not ‘goods’ within the meaning of Sec 2(25) of Maharashtra Municipal Corporation Act and therefore, not liable to either octroi or LBT; Octroi ...View More

No IPR service in contract manufacturing for "Officer's Choice" brand owner 

SC dismisses Revenue appeal as devoid of merits, upholds CESTAT decision granting service tax relief to owner of “Officer’s Choice” brand under contract manufacturing; Perusing the a...View More

LB must decide 'interest levy' on differential duty towards subsequent price escalation 

SC calls for constitution of Larger Bench to decide issue of interest chargeability u/s 11AB of Central Excise Act on payment of differential duty owing to price escalation post removal of goods; It i...View More

No writ dismissal review; Cannot bypass 'statutory appeal' invoking Court's 'extraordinary jurisdiction' 

HC refuses to review Division Bench order that dismissed writ petition and relegated assessee to appellate remedy under Andhra Pradesh VAT Act against assessment orders; A review proceeding cannot be ...View More

Components / sub-assemblies imports on engine / axle localisation, not classifiable as 'motor vehicle' / 'CKD kit' 

AAR rules in favour of applicant, import of components / parts / sub-assemblies not classifiable as ‘motor vehicle’ under CTH 87.03 or as ‘Completely Knocked Down (CKD) kit’ un...View More