International Tax Ruling


Exemption denial for educational institutions / hospital construction unsustainable absent 'intended purpose' verification 

HC sets aside Commissioner’s order, prior to July 2012, service of construction for education institutions and hospitals exempt in terms of Circular No. 80/10/2004-ST dated September 17, 2004 su...View More

Rejects Authority for Clarification/Advance Rulings order, absent proper Constitution, remands matter 

HC allows assessee’s appeal, sets aside order passed by ‘Authority for Clarification & Advance Rulings’ (AAR) constituted u/s 60 of Karnataka VAT Act (KVAT), comprising of 2 memb...View More

Tribunal's findings conclusive, extended period demand unsustainable; Rejects Revenue's suppression plea absent material 

HC dismisses Revenue appeal, upholds Tribunal's order setting aside service tax demand beyond normal limitation period prescribed u/s 73 of Finance Act under 'Broadcasting Service'; Tribunal while hol...View More

Distribution / facilitation of State Govt lottery not 'service'; Quashes 2015 Finance Act amendments

Activity of promoting, organizing or assisting in arranging sale of lottery tickets of State Govt. not taxable ‘service’ under Finance Act 1994, as amended by Finance Act 2015; Accepts ass...View More

'Concentrate' different from 'Ore'; Construing Notification strictly, denies CVD exemption thereon 

SC denies CVD exemption under Notification No.4/2006 on imported Roasted Molybdenum Ore/Concentrate, states exemption Notification strictly construable; Observes, while Note 2 to Chapter 26 deals with...View More

'Bagasse' arising during sugar production as residue / waste not excisable, absent 'manufacture' 

SC upholds Allahabad HC order, 'Bagasse' emerging as agricultural residue/waste of sugarcane during process of sugar manufacture, not manufactured product, not excisable u/s 2(f) of Central Excise Act...View More

Interest applicable on delayed SAD refund; Denial through Circular ultra vires statutory provision 

Interest applicable on refund of Special Additional Duty (SAD) beyond 3 months under Notification No. 102/2007-Cus, in terms of Sec 27A of Customs Act; HC holds Circular No. 6/2008-Cus to the extent i...View More

Dismisses review petitions; No excise liability on retained sales tax before July 2000 

SC dismisses Revenue’s review petitions, finds no justifiable reason to condone delay of 191 days in filing said petitions, nor finds any error apparent in earlier order warranting reconsiderati...View More

Dismisses Revenue SLP; 'Deemed exports' includible in EOU's DTA clearance entitlement computation

SC dismisses Revenue appeal, affirms Gujarat HC decision which allowed inclusion of 'deemed exports' (supplies to EOUs) for purpose of computing assessee-EOU’s entitlement to DTA clearances unde...View More

Printing product logo on wrapping paper constitutes 'manufacture'; Relies on Servo-Med ruling

SC allows Revenue's appeal, printing product logo as per customer’s specifications on GI paper (a duty paid base paper) and delivering to customer in jumbo rolls without slitting, amounts to 'ma...View More