International Tax Ruling


FIR a "Court process abuse"; Finance Act complete Code, general IPC provisions inapplicable 

HC grants relief to assessee, quashes FIR registered u/s 406 of Indian Penal Code (IPC) and consequential criminal proceedings for non-payment of outstanding service tax; Finance Act 1994 a complete C...View More

Raw aluminium-castings subjected to extensive machining, taxable at concessional rate as 'ingot' 

HC rules reference in favour of assessee, raw aluminium castings covered under Entry C-I-29 of Bombay Sales Tax Act, as "non ferrous metal ingots" exigible to tax at 4%; Rejects Revenue contention tha...View More

Allows works contract composition benefit w.e.f. June 2007 absent evidence of continuing contract 

CESTAT allows assessee benefit of composition scheme for works contract, finds no violation of Rule 3 of Works Contract (Composition Scheme for Payment of Service Tax) Rules 2007; As per said Rule, as...View More

Classifies 'ilmenite' as "upgraded ore"; 'Beneficiation' includes physical separation; enrichment/roasting inconsequent 

CESTAT rules in favour of assessee (EOU), upholds classification of export goods viz. ‘ore ilmenite’ under Chapter Heading No. (CH) 26140020 of Customs Tariff Act, 1975, as "ilmenite upgra...View More

LPG sold to OMCs, assessable basis 'Ex-refinery', not 'Administered' price, post July 2000 

CESTAT Larger Bench (LB) rules 2-1 on valuation of LPG cleared in bulk from assessee’s refinery to Oil Marketing Companies (OMCs), holds that post July 2000, excise duty to be discharged on tran...View More

Absent transfer of 'effective control' of brand name, beer contract manufacturing non-VATable 

HC quashes sales tax demand on “brand franchise fees” collected from contract bottling units (CBUs) of ‘beer’ absent transfer of right to use brand name / trade name, viz. &ldq...View More

Quashes re-assessments absent VATO recording 'reasons to believe' before initiating proceedings 

HC allows assessee’s appeal, quashes re-assessment orders absent recording of ‘reasons to believe’ by VAT officer (VATO) before initiating proceedings u/s 24 of Delhi Sales Tax Act; ...View More

Assignment of trademark in SSI unit's favour cannot takeaway exemption benefit

Assignment of trademark by foreign company in assessee's favour does not amount to ‘use of another person's trademark’, and hence, SSI exemption benefit available under Notification No. 1/...View More

Drilling Rigs mounted on vehicle chassis, not classifiable as "special purpose motor vehicles" 

SC dismisses Revenue appeal, classifies drilling rigs mounted on motor vehicles chassis under Chapter sub-Heading 8430.00 as “Other moving, grading, excavating machinery”; Rejects Revenue ...View More

Drawings / designs imported in CD format constitute 'IT software', taxable at 'NIL' rate

CESTAT allows assessee’s appeal, designs and drawings imported in CD form classifiable under sub-heading 85238020, Supplementary Note (SN) to CH 8523 applicable as imported goods classifiable as...View More