International Tax Ruling


Appeal from value determination of excisable goods for assessment falls with SC, not HC 

Jharkhand HC finds Revenue's appeal from CESTAT order before HC 'as not maintainable', accepting assessee's preliminary objection regarding maintainability of tax appeal u/s 35G of CEA (before HC) or ...View More

By 2:1 majority, dismisses Revenue's appeal challenging 85%:15% split in elevator installation contract 

CESTAT (Ahmedabad), by 2:1 majority, dismisses Revenue’s appeal and upholds the order passed by Adjudicating authority, wherein demand for service tax was dropped on the ground that 85% of total...View More

Dismisses petition challenging seizure of 'Polyurethane Foam Trims' not being in 'primary form' 

Madhya Pradesh HC dismisses writ petition filed under Article 226 of Constitution of India challenging seizure memorandum issued by Revenue u/s 110 of Customs Act on ground that imported goods (Polyur...View More

SC to examine whether blanket exemption applies on construction of educational institution by builder 

SC issues notice in appeal by Revenue challenging CESTAT Chennai decision to quash service tax levy on assessee for construction of educational institutions; As opposed to view of Department that thes...View More

Quashes service tax levy on construction of educational institution 

CESTAT Chennai quashes service tax levy on assessee for construction of educational institutions citing ‘binding’ 2004 Circular which clarifies certain issues relating to applicability of ...View More

Dismisses challenge to Delhi HC verdict on ‘starting point’ for interest on delayed refund 

SC upholds Delhi HC judgment which ruled on ‘starting point’ for payment of interest on delay in disbursal of refund, which is, date of making of a formal application on the lines of Secti...View More

Refund of duty, interest ‘distinct’ from pre-deposit; Making of refund application ‘starting point’ 

Delhi HC rules that interest on delayed refund is clearly ‘dependent’ upon making of a formal application on the lines of Section 11B of the Central Excise Act, 1944 declaring “the i...View More

Duty on goods cleared to sister unit for captive consumption correctly paid u/r 8 of Valuation Rules 

CESTAT Kolkata quashes the demand of differential excise duty, interest and penalty on assessee for clearance of clinker cement to sister units for captive consumption and paying duty as per Rule 8 of...View More

Supplying equipment on lease/hire with transfer of right to use, a 'deemed sale', not STGU 

CESTAT Mumbai quashes order of Commissioner, Service Tax raising demand of service tax on supply of certain equipment (D.G. Sets, temperature control, and allied equipment) on lease/hire basis to cust...View More

Dental college liable to register for canteen sales to students; Dismisses revision 

Kerala HC holds Assessee-Dental College liable to obtain registration under Kerala Value Added Tax for supply of food to students through canteen; Dismissing the revision petitions preferred by the as...View More