International Tax Ruling


VAT inapplicable on 'right to use' cars leased under erstwhile sales tax

HC approves Tribunal observations, lease rentals received after introduction of Karnataka Value Added Tax, Act (KVAT Act) w.r.t. transfer of right to use cars leased under Karnataka Sales Tax Act (KST...View More

Sub-contractor's tax liability independent of main contractor; Directs pre-deposit basis Sunil Hi-Tech ratio 

Sub-contractor liable to service tax notwithstanding discharge of service tax by main contractor; Relies on Larger Bench ratio in Vijay Sharma & Co. and co-ordinate bench ruling in Sunil Hi-Tech E...View More

Allows excess duty refund on finished product clearance absent input credit availment / utilisation 

Assessee entitled to refund of excess excise duty paid on input viz. Ethanol on clearance of finished product – Ethanol Blended Motor Spirit absent availment / utilisation of CENVAT Credit there...View More

Grants service tax amnesty under VCES despite Tribunal order confirming demand

Karnataka HC extends amnesty benefit of Voluntary Compliance Encouragement Scheme (VCES) to assessee despite Tribunal order confirming service tax demand alongwith interest and penalty u/s 78 of Finan...View More

Leasing vacant land for building construction not 'immovable property renting' pre-July 2010

Leasing of vacant land for construction of building / temporary structure for use in furtherance of business & commerce taxable as ‘renting of immovable property’ u/s 65(105)(zzzz) of ...View More

Furious over Revenue's "high decibel", logic defying application questioning Larger Bench reference; Admonishes DR 

CESTAT rejects Revenue’s rectification of mistake application against earlier order requesting CESTAT President to place matter in case of Larsen & Toubro Ltd before 5 member larger bench (L...View More

Abatement benefit unavailable on approximations, documentary proof must; Relies on G.D. Builders' ratio 

Abatement towards goods & material sold by service provider unavailable basis plausible explanations and / or approximations, Notification No. 12/2003-ST must be strictly construed; Though value o...View More

CHA license revocation proceedings must commence within 90 days from offence report

HC allows writ, notice for Customs House Agent’s (CHA) license revocation to be given within 90 days from receipt of ‘offence report’ in terms of Regulation 22(1) of Customs House Ag...View More

Administrative support to group companies not 'management consultancy'; Upholds 'BAS' classification post-July 2003 

CESTAT upholds classification of ​​administrative support services such as assistance in marketing, obtaining loans from financial institutions, liaising with Govt agencies for various permissions...View More

Bars domestic sale of imports under Advance Authorisation before Export Obligation fulfillment 

CESTAT upholds customs duty on inputs imported duty free under Advance Authorisation for manufacture of final products but cleared domestically before fulfillment of export obligation (EO); Foreign Tr...View More