International Tax Ruling


SEZ refunds on higher platform than Sec 11B; Interest payable on delayed sanction

​​CESTAT upholds ​interest on ​refund ​delay in respect of services rendered to SEZ unit; Rejects Revenue contention that Notification No. 9/2009-ST​,​ as amended by Notification No. 15/...View More

Dealer staff training, programme membership fees not 'additional consideration' for motorcycle sale

Recovery of contributory expenses (viz. hall charges, training equipment) from dealers towards staff training not includible in assessable / transaction value of motorcycles u/s 4 of Central Excise Ac...View More

Extends exemption on yarn; 'Manufacturer' = individual factory, not 'legal entity' / 'group companies' in toto

CESTAT extends exemption to Partially Oriented Yarn (POY) under Notification No. 30/2004-CE to assessees’ factory / factories undertaking subsequent processing like texturising / draw twisting; ...View More

Cannot extend limitation absent 'reason to believe' concealment / omission by dealer under DVAT Act

HC revokes application of extended limitation period in respect of default assessment order under Delhi VAT Act, absent any assertion as regards concealment, omission or failure on dealer’s part...View More

Denies advertising credit for manufacturing "soft drinks concentrate", as final products exempt

CESTAT denies utilisation of CENVAT credit distributed through Input Service Distributor (ISD) invoice in respect of advertising services availed for exempt final products, towards manufacture of soft...View More

Cannot restrict credit to 'common inputs' in formula while calculating Rule 6(3A) reversal 

Must consider “total CENVAT credit taken on input services during the financial year” while determining credit reversal amount as per formula prescribed under Rule 6(3A) of CENVAT Credit R...View More

Industrial Air Compressors sold through distributors taxable at concessional rate under TNVAT Act 

Industrial Air Compressors sold through distributors prima-facie eligible for concessional tax rate of 4% under Tamil Nadu VAT Act, 2006 (TNVAT Act); Relies heavily on Advance Ruling Authority’s...View More

Admonishes Tribunal's blatant disregard to precedent; Judicial discipline sine qua non to efficient taxation

HC admonishes Tribunal’s action of holding HC Division Bench decision in Pali Chemical Industries as ‘per incuriam’ while allowing turnover tax exemption on chemical fertilizer mixtu...View More

Commission by money transfer agents in India non-taxable under reverse charge 

Commission received by Indian agents of Western Union for transfer of money from abroad to India not taxable under reverse charge mechanism as ‘Business Auxiliary Service’; Since considera...View More

Tax discharge by Division on parent company's behalf prima facie sustainable; Waives pre-deposit

Discharge of service tax for use of brand name under ‘intellectual property service’ category by a division on behalf of parent company prima facie allowable, since it is part and parcel o...View More