International Tax Ruling


'Constitutional amendment' & 'Credit utilisation' distinct; Upholds restriction on additional duty credit 

Bombay HC dismisses writ challenging differentiation in credit utilisation of Additional Excise Duty (Goods of Special Importance) [AED (GSI)] towards payment of Basic Excise Duty and Special Excise D...View More

Dismisses Revenue SLP; Upholds non-taxation of motor vehicle parts at service centre

SC dismisses Revenue SLP, rebuilding / repairing of engines and other parts of motor vehicles constitutes repairing / maintenance of ‘motor vehicles’, not taxable u/s 65(64) of Finance Act...View More

Admonishes Tribunal for routine remission of matters; Absent party's request, remand erroneous 

HC quashes Tribunal order remanding matter back to ​Adjudicating ​Authority absent any request from assessee ​to such effect, ​​when assessee desirous of demonstrating ​that Adjudicating A...View More

Company Liquidator a "dealer"; Upholds sales tax on assets sale via auction

SC allows Revenue SLP, upholds sales tax liability on “Official Liquidator” in respect of sales effected by him pursuant to winding up proceedings of a company in liquidation; Definition o...View More

Lambasts Registry for deliberately not registering review petitions, for encouraging "Bench hunting" 

Bombay HC lambasts Registry for deliberately not registering review petitions even after being lodged; If office objections notified and include bar of limitation, applicant is obliged to satisfy suff...View More

Once opted for compounding tax rate, withdrawal impermissible for want of benefits 

HC quashes Tribunal order, upholds liability on Hotel to pay tax at compounded rate despite Nil purchase / sale of liquor for 4 months due to suspension of license by Commissioner of Central Excise; L...View More

Maintenance charges collected by Cooperative Housing Societies from members non-taxable 

No service tax payable by Cooperative Housing Societies as “club or association” on maintenance charges collected from members inter alia towards repairs, beautification and security, u/s ...View More

Upholds zero rating and ITC denial towards works contract executed for SEZs 

HC dismisses writ, Assessing Officer justified in disallowing zero rating benefit and in turn input tax credit (ITC) in case of works contract executed for SEZ unit / developer or its contractors / su...View More

Allows input credit of quality control services rendered at overseas buyer's premises 

CESTAT allows 100% EOU, input service credit of tax paid on reverse charge basis towards quality control and cleaning services rendered by overseas service provider at buyer’s warehouse; Rejects...View More

Basic engineering, know-how & supervision inter-linked with equipment import, liable to duty

Royalty for technical know-how and fees for basic engineering services and supervisory services, includible in assessable value of imported capital goods under Rule 9(1)(c) & Rule 9(1)(e) of Custo...View More