International Tax Ruling


Where importer's case decided by Settlement Commission, proceedings against co-noticees shall cease 

CESTAT allows appeal, holds that once case is decided by Settlement Commission in respect of an importer, proceedings against co-noticees shall cease; Conjoint reading of Sec. 127A(b), 127F and 127J o...View More

'Freight' includible in "sales turnover" absent evidence of separate reimbursement by purchaser 

Freight charges includible in ‘sale price’ u/s 2(36) of Rajasthan VAT Act, 2003 absent evidence that same charged and reimbursed separately by purchaser, i.e Railways; As per Explanation I...View More

Renting tents for short duration taxable as 'sale'; Mode of delivery irrelevant 

HC sets aside Rajasthan Tax Board’s order, renting of tents, cutlery, furniture and carpets by “tent house” for use in marriage functions & conferences, taxable as ‘sale&rs...View More

Interprets "revisional powers"; Authority can direct fresh assessment, not pass 'reassessment order' 

HC allows writ appeals, Revisional Authority has no powers to pass reassessment after cancelling / setting aside assessment order of Assessing Officer, u/s 63A of Karnataka VAT Act; Refers to Division...View More

Quashes DGFT Circular; Rejects "weapons non-proliferation" defense; 'Bullet-proof vests' exportable absent Ministry's NOC 

HC strikes down DGFT Circular dated December 4, 2008 restricting export of goods in the nature of ‘military stores’ absent No Objection Certificate (NOC) from Department of Defence Product...View More

Dismisses Revenue appeal; Technical fees for imported plant set-up non-dutiable absent sale pre-condition 

SC dismisses Revenue appeal, fees for technical services from foreign consultant towards setting up & commissioning of manufacturing unit in India, not includible in import value of steel plant; R...View More

'Unjust enrichment' doctrine applicable to duty refund on capital goods consumed captively 

SC rules in favour of Revenue, 'doctrine of unjust enrichment' applicable to refund of duty paid on ‘capital goods’ used captively, relies on apex court ratio in Solar Pesticides; CESTAT w...View More

Distinguishes Bharti Airtel ratio; Input credit available on passive telecom infrastructure erection 

CESTAT allows CENVAT credit on inputs used in erection / fabrication of passive telecom infrastructure provided on shareable basis to various telecom operators, taxable as “Business Support Serv...View More

Big respite to Telecom Co.; Parent entity's advance a 'loan', not 'service consideration' 

CESTAT grants respite to telecom infrastructure company, quashes service tax demand on Rs 1493 crores advanced by holding company for setting up after demerger; Combined reading of Master Service Agre...View More

Job-worked medicaments non-dutiable at manufacturer's end; Drugs Act "manufacture" distinct from Excise 

SC dismisses Revenue appeal, upholds CESTAT order quashing excise duty demand on manufacture of medicaments on job-work / loan licensee basis, in terms of Drugs and Cosmetics Act; Term ‘manufact...View More