International Tax Ruling


Dismisses writ; Absent CST registration, no 'mandamus' directing purchaser to issue Form-C 

HC refuses to issue writ of mandamus directing purchaser of goods to issue Form-C in assessee’s favour to avail concessional tax rate under Central Sales Tax (CST) Act; Under said Act, a registe...View More

Upholds oil-marketing company's liability; Co-branding / promoting associate manufacturer goods taxable as 'BAS' 

CESTAT upholds service tax demand on oil marketing company, co-branding and extending distributor network for marketing of rubber hoses, LPG stoves, pressure cookers by manufacturers, taxable as &lsqu...View More

Jt. DGFT clarification binding; MGO/HSD freely importable under ITC(HS); No confiscation/penalty 

CESTAT allows assessees’ appeals, opinion/clarification issued by Jt. DGFT to be considered as clarification issued by DGFT and same binding on Customs Authorities as far as ITC restrictions con...View More

Reverses HC order; Quashes 'notional fixation' of handling charges when actual ascertainable 

SC sets aside Madras HC order, strikes down proviso (ii) to Rule 9(2) of Customs Valuation (Determination of Price of Imported Goods) Rules, 1988, providing for notional fixation of handling / loading...View More

Tax burden transference vide contract cannot curtail Revenue's right to recover from service-provider 

HC upholds service tax liability on State Transport Corporation towards “sale of space or time for advertisement” on bus-queue shelters and time-keeping booths, u/s 65(105)(zzzn) of Financ...View More

Reviewing Authority cannot traverse 'show cause'; However, refund hit by unjust enrichment 

Third Member concurs with Member (Judicial) that Reviewing Authority cannot go beyond show cause notice (SCN), holds ‘review’ not a substitute for SCN towards recovery of sanctioned refund...View More

No respite for RBI subsidiary; 'Deposit insurance' taxable as "general insurance business" 

Bank deposit insurance by RBI subsidiary, Deposit Insurance & Credit Guarantee Corporation (DICGC), taxable as “general insurance business service”, u/s 65(49) r/w Sec 65(105)(d) of Fi...View More

Absent importation of entire plant in unassembled form, exemption benefit unavailable

SC denies exemption to imported parts/components of ‘hot mix plant’, intended for construction of road for National Highways Authority of India (NHA), under exemption Notification dated Ma...View More

Applies Bharti Airtel ratio; Disallows 'telecom towers' credit, but restricts to normal limitation

CESTAT disallows ‘capital goods’ / ‘inputs’ credit to telecom operators on shared towers / pre-fabricated buildings, i.e. ‘passive telecom infrastructure’ for rende...View More

Allows refund; Assessee being "State" organisation, 'unjust enrichment' doctrine not attributable

HC grants respite to manufacturer, allows excise duty refund on steel products supplied to Tamil Nadu Govt. undertaking in relation to Public Distribution System; Rejects CESTAT view that there is not...View More