International Tax Ruling


Interest chargeable from 'return date' on Form C non-production, not 'assessment' under CST Act 

HC quashes Tribunal order, interest chargeable from the date of furnishing monthly returns in case of default in furnishing ‘C’ Form declarations claiming concessional rate under Central S...View More

Contract carriage not 'tourist vehicle'; Employee transportation not 'tour operator service' pre-Sept 2004 

Contract Carriage Vehicles providing to ​& fro ​​bus transportation to Company employees not 'tourist vehicle​s​'; ​Prior to Sept​ember​ 2004​,​ only person engaged in operatin...View More

Beverage company ineligible for credit on quality control services at bottler’s premises

CENVAT Credit prima-facie unavailable on quality control & testing services provided by third party at bottler’s premises, absent any integral connection with soft drink concentrate manufact...View More

Third Member allows input credit on slitting / pickling of HR coils; Sec 5B inapplicable 

Third Member concurs with Member (Judicial), allows input credit​ on H.R. Coils subjected to process of ​slit​ting​​ & pickling​ ​and cleared on payment of duty; ​Rejects Revenue c...View More

Lambasts Revenue for non-disbursal of refund; Threatens "Court Contempt" against erring officials 

Lambasts Revenue for not disbursing rebate / refund despite Tribunal’s clear direction to dispose of claim within one month; Tribunal sanctioned refund after considering all relevant documents, ...View More

Allows SAD exemption & Education Cess credit utilisation on EOU - DTA stock transfer

CESTAT allows Special Additional Duty (SAD) exemption on stock transfer by EOU to units in DTA under Notification No. 23/2003-CE; A plain interpretation of condition that ‘goods must not be exem...View More

No tax payable on construction and maintenance of sub-stations for electricity transmission 

Construction and maintenance of sub-stations for Maharashtra State Electricity Transmission Co. exempt from service tax under Notification No.45/2010​-ST​; Said Notification exempt​s​ taxable ...View More

Charter-hiring oil drilling rigs beyond territorial waters taxable as 'tangible goods supply'

Charter hire of oil drilling rigs for operation in Continental Shelf / Exclusive Economic Zone of India, beyond territorial waters, taxable as ‘supply of tangible goods for use’ service u/...View More

Erection, commissioning of imported equipment a condition of sale; Design / engineering charges taxable 

​Charges for design​, engineering ​and technical supervision of equipment imported for erection, commissioning​ and installation of plant,​ ​includible in assessable value, liable to custo...View More

Third Member denies Anti-dumping duty exemption against transferred authorisation imports

Third Member of CESTAT concurs with Member (Technical), denies Anti-dumping Duty (ADD) exemption under Notification No. 98/2009-Cus on imports against transferred Duty Free Import Authorisation (DFIA)...View More