International Tax Ruling


Inter-state movement of controlled goods to meet Govt's obligation liable to CST 

Supply of rice by Rice Millers to Food Corporation of India (FCI) outside State in terms of permit issued by Govt. of Pondicherry, in consultation with Civil Supplies authorities in Andhra Pradesh, an...View More

Upholds Tribunal order; Employee secondment non-taxable as 'manpower supply / recruitment service'

​HC upholds Tribunal order, no service tax applicable on expatriate employees hired directly or through transfer from Global Group Companies, in India; Rejects Revenue contention that such service t...View More

Infrastructural facilities to plot-owners by State Corporation a sovereign function, not taxable

Provision of infrastructural facilities like maintenance of roads, street lights to plot owners by State Corporation constituted under Maharashtra Industrial Development Act, not liable to tax; Reject...View More

Must calculate refund limitation from date of goods clearance on price revision 

Excess duty refund u/s 11B of Central Excise Act consequent to downward revision of product price admissible since it was filed within 1 year from clearance of goods from factory; Rejects Revenue cont...View More

HC not a "drop-box"; Can't invoke writ jurisdiction to perpetuate illegal stay 

HC refuses to exercise writ jurisdiction to grant relief to SEZ unit to continue in premises, absent valid tenancy agreement with Development Commissioner; Rejects assessee’s contention that it ...View More

Goods sold in 'course of export' exempt; Set-off unavailable under BST Rules

HC upholds Tribunal order, disallows set-off under Rule 42H of Bombay Sales Tax (BST) Rules, 1959 in respect of exempt goods declared against Form N-14B; Said Form prescribed under Rule 21A in relatio...View More

Allows rebate on fuel supplied to foreign-run aircrafts from airport fuelling station

HC allows rebate on Aviation Turbine Fuel (ATF) supplied to aircrafts on foreign run, through Aviation Fueling Station (AFS) registered as ‘warehouse’ at Delhi Airport; Notification No. 19...View More

Registration cancellation exercising 'revisionary powers' under Gujarat VAT Act against natural justice

HC revokes ab initio cancellation of registration by Dy. Sales Tax Commissioner in exercise of powers u/s 75 r/w Sec 100 of Gujarat VAT Act; Sec 75 empowers Commissioner (& Dy. Commissioner in del...View More

Absent technical assistance / consultancy, providing data on magnetic tapes not 'Consulting Engineer Service' 

Activity of providing sub-surface data on magnetic tapes to ONGC not taxable as ‘Consulting Engineer Service’; Absent analysis of data collected / recorded, no technical assistance / consu...View More

Affirms non-taxability of AC restaurant & hotel services; Differs from Bombay HC ratio 

Division Bench of Kerala HC upholds Single Judge order, service tax levy on serving food & beverages in AC restaurant, hotel, inn, guest house, club or camp-site u/s 65(105)(zzzzv) & (zzzzw) o...View More