International Tax Ruling


Denies concessional tax benefit absent inter-state movement of goods occasioned by sale 

HC quashes Tribunal order, denies concessional tax benefit under Central Sales Tax (CST) Act to paperboards manufacturer, shifting of goods to another State by buyer for job-work does not constitute &...View More

Channel distribution fee not includible in value of tapes imported for certification

Fees remitted to foreign broadcaster towards distribution of SET MAX channel in India not includible in assessable value of imported digi-beta tapes / video tapes under Rule 10(1)(c) of Customs Valuat...View More

Quashes CESTAT LB ruling on metal by-products excisability; SC decisions "rule of law" 

HC quashes CESTAT Larger Bench (LB) ruling that upheld excise duty on “aluminium dross and skimming” arising in course of manufacture of aluminium / non-ferrous metal products, post May 10...View More

"Advocacy" is noble but advocates not necessarily so; Upholds legal services taxation

Bombay HC upholds service tax levy on Advocates u/s 65(105)(zzzzm) of Finance Act, w.r.t. services such as advice, consultancy, appearing before Court / Tribunals rendered to business entities as an i...View More

Division Bench ruling not "erroneous"; Refuses to condone delay in Revenue's referral 

HC not empowered to condone delay in filing Sales Tax Application beyond 90 days u/s 61 of Bombay Sales Tax Act to seek opinion / answer on any question of law arising out of Tribunal order; Rejects R...View More

Lays down law on bus operation service taxability as "rent-a-cab" post 2007 

CESTAT upholds service tax demand on around 200 bus operators towards intra and inter-State operation of buses for Andhra Pradesh State Road Transportation Corporation (APSRTC) as “rent-a-cab&rd...View More

Parts replaced during vehicle servicing liable to VAT, not service tax 

CESTAT quashes service tax demand on authorised service station of Tata Motors Ltd i.r.o. vehicle parts supplied during servicing / repairing; Rejects Revenue contention that material / parts supplied...View More

Upholds Tribunal order; Input credit of commission on traded goods inadmissible pre-2011 

HC upholds Tribunal order, input credit against sales commission paid in relation to trading activity inadmissible prior to 2011; As per definition of “input service” under Rule 2(l) of CE...View More

Foils Revenue attempt to deny supply abatement on commissioning / installation services post 2007 

CESTAT allows 67% abatement benefit under Notification No. 1/2006-ST towards material supplied under “Erection, Commissioning & Installation” service contract; Rejects Revenue contenti...View More

Tribunal empowered to determine competent adjudicating authority upon EOU to DTA conversion 

HC upholds Tribunal order, dismisses assessee plea that Tribunal transgressed power u/s 129B of Customs Act by remanding order to Commissioner of Central Excise instead of Commissioner of Customs; Rej...View More