International Tax Ruling


Condones delay; Societies' elections acrimonious affair; Agricultural produce auction prima-facie not 'service' 

HC condones delay in filing appeal by agricultural producers co-operative marketing societies established under Tamil Nadu Cooperative Societies Act, on account of 'elections'; Observes, it is common ...View More

Limitation period for goods seizure construable from notice 'dispatch', not 'receipt' date 

HC dismisses writ petition, 6 months limitation period for issuance of show cause notice (SCN), contemplated w.r.t. seizure of goods u/s 110(2) of Customs Act to be calculated from date of 'dispatch',...View More

Anti-dumping duty though not exempt, payable at lower rate on EO default 

SC quashes CESTAT order enhancing anti-dumping duty (ADD) payable under Notification dated October 1998 upon default of export obligation (EO) under advance licenses, by pig iron manufacturer (assesse...View More

Maintenance deposit collected by builder before society formation non-taxable; Follows earlier ruling 

‘One-time maintenance charges’ collected by builder-assessee from flat purchasers not exigible to service tax u/s 65(105)(zzg) of Finance Act as “maintenance or repair services&rdquo...View More

Allows credit; Interprets Notification exempting job-work service upon duty discharge by principal-manufacturer 

HC upholds CESTAT order, Notification No. 8/2005-ST providing exemption w.r.t. service of ‘production of goods on behalf of client’ u/s 65(19)(v) of Finance Act ‘conditional’ i...View More

Re-packing / labelling constitutes 'manufacture' under EXIM Policy; EOU entitled to duty-free procurements 

Re-packing / labelling of goods by EOU amounts to ‘manufacture’ in terms of definition contained in EXIM Policy, benefit of duty free procurement extendable under Notification No. 52/2003-...View More

Professional fees / brokerage for land sale by HO, eligible as credit to factory 

CESTAT allows CENVAT credit against Input Service Distributor (ISD) invoices in relation to professional fees & brokerage for sale of company land by HO; Accepts assessee’s contention that b...View More

'Cocoa' different from 'chocolate', Laments CESTAT's lethargic approach in 'Chekkars Choco' classification 

SC laments CESTAT's approach in deciding classification dispute of 'Chekkers Choco', under relevant entries of Chapter Heading (CH) 19.05, dealing inter-alia with biscuits, waffles and wafer; While Re...View More

Aluminium dross / ash arising during die-casting manufacture, a 'by-product'; Sets aside demand

SC overturns CESTAT order, sets aside excise duty demand on aluminium dross / ash arising as 'by-product', during manufacture of die-casting of aluminium parts by job-worker; Accepts assessee's conten...View More

'Gross' commission for auto loan marketing taxable, Vehicle sale 'incentive' not taxable 

Gross Commission received by authorised dealer of Hyundai Motors India Ltd. (HMIL), from Banks/Financial Institution for marketing loan, taxable, under 'Business Auxiliary Service' (BAS), upholds exte...View More