International Tax Ruling


When 'lease premium' taxability in assessee's favour, Tribunal unjustified in directing pre-deposit 

HC waives pre-deposit in relation to service tax leviability on 'lump sum lease premium' received by Maharashtra Govt undertaking u/s 65(105)(zzzz) as "renting of immovable property service"; Tribunal...View More

Cost reimbursement of Customs officers at Cargo Terminal not ultra vires Constitution / Customs Act

Bombay HC upholds constitutional validity of Regulation 5(2) of Handling of Cargo in Customs Areas Regulations 2009; Since custodianship transferred from Airport Authority of India and Air India Ltd t...View More

Third Member to decide Reviewing Authority's power to travel beyond SCN for refunds 

2 Member Bench refers matter on Reviewing Authority's power to go beyond Show Cause Notice (SCN) in refund cases to Third Member; As per Member (Technical), refund claim governed by Sec 27 of Customs ...View More

Denies concessional tax rate on 'demo car' sale under Karnataka VAT Act

HC disallows concessional tax rate of 4% on sale of demo cars by authorised dealer, under Karnataka Value Added Tax Act, 2003; Notification dated October 25, 2005 applies to purchase and sale of used ...View More

Credit reversible on final products becoming exempt under Rule 6, not Rule 11 of CCR 

CESTAT upholds reversal of CENVAT credit on inputs lying in stock / in process subsequent to grant of exemption to some of the finished products under Rule 6 of CENVAT Credit Rules, 2004 (CCR); Rule 1...View More

Disallowance of set-off on export unsustainable when sales tax exemption not claimed 

​Export sales of fountain pens and ball pens ​cannot be considered for disallowing set off under Rule 41D of Bombay Sales Tax Rules, 1959; Condition to Entry A-23 of Notification issued u/s 41 of ...View More

Institutes offering non-recognized Post Graduate courses taxable under commercial training pre-March 2006 

CESTAT rejects assessee's appeal, upholds service tax levy on institutes offering Post Graduate Diploma courses not recognized by law under ‘Commercial Training or Coaching Services’; Asse...View More

Supply of services to HAL taxable absent 'PSU' status; Directs pre-deposit

Services rendered to Hindustan Aeronautics Ltd. (HAL) taxable under Finance Act; HAL not a public sector undertaking (PSU) since it has been incorporated under Companies Act, 1956; Service tax applies...View More

Erroneous finding or omission to consider contentions not render CESTAT's order 'non-speaking' 

HC dismisses assessee’s appeals, an erroneous finding on merit by CESTAT or failure on its part to consider some contentions does not render its order ‘a non-speaking’ one; Assessee ...View More

Denies concessional duty benefit on homeopathic medicines import absent "credit non-availment" fulfilment

CESTAT allows Revenue’s appeal, homeopathic medicines imported into India not eligible for concessional rate of Additional Customs Duty (ACD) @ 1% under Notification No. 1/2011-CE; Exe...View More