International Tax Ruling


Deloitte granted relief, Credit restriction inapplicable where exemption notification benefit not opted 

CESTAT allows Deloitte's appeal, no prohibition under service tax law on service providers to pay tax where Notification provides exemption, holds 20% credit availment restriction under Rule 6 of CENV...View More

Applies dominant intention test; Medicine / stent supply in medical surgeries not 'deemed sale'

HC applies dominant intention test, supply of medicine, drugs, stents, other implants during medical treatment / procedure like surgery, angiography, a ‘service’ and not ‘sale’...View More

Coal classification as 'Bituminous' basis calorific value, prima-facie, not 'faulty', end-use irrelevant 

CESTAT directs 4.5 Cr. pre-deposit, imported coal having Gross Calorific value (GCV) equal to or greater than 5833 Kcal/kg prima-facie classifiable as "Bituminous Coal"; Rejecting assessee’s con...View More

Disallows credit against FTZ supplies pre-March 1992; Rule 57C amendment substantive, applicable prospectively 

Bombay HC upholds Tribunal’s order, credit inadmissible on goods supplied to Free Trade Zone (FTZ) unit of Hindustan Lever Ltd. (HUL), without payment of duty, under erstwhile Rule 57C of Centra...View More

Denounces assessee's dubious attempt to escape anti-dumping duty by splitting imported consignment

CESTAT upholds anti-dumping duty levy u/s 9A of Customs Tariff Act, 1975 on Compact Flourescent Lamps (CFL) imported from China, goods imported in different consignments / parts, through different por...View More

Relieves UoI; Telecom facilities not exigible to sales tax; Applies BSNL ratio

HC allows writ, quashes assessment order under Haryana General Sales Tax Act directing Union of India to deposit Rs 63 lakhs (approx) as sales tax on telecom facilities; Applies SC’s BSNL ratio ...View More

Rebate not deniable merely where input service dated prior to export period 

CESTAT allows 'service tax' rebate on input service bills dated prior to date of declaration required to be filed under Notification No. 12/2005 and even prior to export date, when use of input servic...View More

Substantial 'rebate' benefit available when essential conditions met, Laments authorities casual attitute 

CESTAT allows assessee's rebate claim under Notification No. 11/2005-ST, when essential conditions i.e. taxable services exported, payment received in convertible foreign exchange and service tax paid...View More

Stock broker dealing in shares 'on behalf of client', not 'Financial Institution'

'Stock broker' registered with SEBI for dealing in shares 'on behalf of clients', not a 'financial institution', not taxable under 'Banking and other Financial Service'; No evidence on record that ass...View More

Can't curtail refund claims in a month, where 1 year limitation getting expired 

CESTAT allows assessee’s appeal, second refund claim filed in same month cannot be rejected on sole ground that CBEC Circular No. 06/2008-Cus permits one claim per month, irrespective of number ...View More