International Tax Ruling


Stays recovery; Confirming demand under Erection / commissioning basis extrapolated findings unsustainable

CESTAT stays full recovery of service tax demand of Rs. 65 Cr on 38 agreements between assessee and foreign companies for services of erection, commissioning, installation of equipment, sales promotio...View More

Quashes demand; Control essential to tax under 'storage & warehousing service'

CESTAT quashes demand, renting of storage tanks alongwith supply of gas not taxable as ‘storage and warehousing service’ u/s 65(102) of Finance Act; Real test to determine taxability of se...View More

Recalling ex-parte order distinct from 'review'; Such power inherent in judicial / quasi-judicial forums 

HC quashes Tribunal order rejecting assessee’s application, power to recall ex-parte order inherent in judicial or quasi-judicial authority / forum, as distinct from power to review; Such power ...View More

Royalty for technical services taxable as 'Consulting Engineer', measure of tax irrelevant 

Royalty paid for technical services viz., training, selection of suppliers of machinery, commissioning, testing plant and machinery taxable as 'Consulting Engineer Service', however, penalty unwarrant...View More

Assessment can be reopened based on Revenue clarification, however, mechanical application unsustainable 

Clarification issued by Commissioner under Tamil Nadu General Sales Tax Act can be sole basis for reopening or revising assessment; However, assessment orders finalised solely based on such clarificat...View More

Third Member relieves Jindal group; Absent non-reversal of irregular credit, duty / penalty unsustainable

Third Member grants respite to Jindal group, concurs with Member (Judicial) to allow CENVAT credit of Crude Mentha Oil (CMO), a non-dutiable agricultural product, cleared to recipient of goods from Ja...View More

Exemption Notification interpretation involves 'duty rate' determination; Appeal before HC not maintainable 

HC cannot maintain appeal w.r.t. interpretation of exemption Notification since it ultimately involves determination of rate of duty payable; Issue involves interpretation of Notification No. 23/2003-...View More

Denies composition albeit allowing re-classification of ongoing contracts as 'works contracts' w.e.f 2007 

CESTAT denies composition scheme benefit in respect of contracts entered pre-June 2007, despite re-classification as ‘works contract service’ post said date; Classification of service dete...View More

Rejects writ; Assessee procrastinated appeal filing, can't take recourse to Limitation Act

HC dismisses assessee's writ, Commissioner justified in dismissing appeal on ground of limitation absent any interim or ad interim relief staying operation, implementation or execution of order; Time ...View More

Settlement Commission must consider matter not pending before Authority; Splitting claims permissible 

HC allows ​writ, rejection of assessee’s application by Settlement Commission on ground that matter w.r.t. differential duty demand pending before Excise Authority, erroneous; Assessee receive...View More