International Tax Ruling


Govt subsidy not 'additional consideration' to fertiliser companies; Relies on CBEC Circular 

Nutrient based subsidy received from Ministry of Chemicals & Fertilisers not includible in transaction value of manufactured fertilisers; Rejects Revenue contention that compensation offered by wa...View More

Dismisses Revenue appeals, education cess levy on DTA clearances appealable before SC 

Gujarat HC dismisses Revenue appeals against Tribunal order, question of Education and Secondary & Higher Education Cess levy (for the third time) on DTA sale by EOUs maintainable before SC; Follo...View More

Communicating CESTAT order to Commissioner 'due service'; Interest payable on delayed refund 

HC allows writ petition, grants assessee interest @ 6% p.a. on delayed refund of pre-deposit pursuant to favourable CESTAT order; Service of certified CESTAT order copy on Central Excise Commissioner ...View More

Contract-manufacturer testing medicines to comply with formulae not 'technical testing service' 

Testing of pharmaceutical products during manufacture to check compliance with given formulae not taxable as ‘technical testing and analysis service’; As per agreement with principal, asse...View More

'Ocean freight' not liable to service tax absent specific entry levying tax

CESTAT sets aside Adjudicating Authority order, no service tax leviable on ocean freight incurred by logistics company; Rejects Revenue contention that assessee providing composite service, whose pre-...View More

Accepts assessee's lower transaction price; Time, place key ingredients in 'import valuation'

CESTAT accepts transaction value declared by assessee based on invoice value as per prevalent international market rates + demurrage charges, though goods imported earlier by another consignee at high...View More

Allahabad HC admits writ; Bars non-advocates' appearance before VAT authorities 'in interim' 

Allahabad HC admits writ petition by Lawyers' Association challenging right of non-advocates to file returns and argue before VAT authorities; Petition challenges constitutional validity of Rule 73 r/...View More

Upholds Single Judge order; Doctrine of promissory estoppel rightly invoked against BoA 

HC upholds Single Judge order, doctrine of promissory estoppel rightly invoked against Board of Approval (BoA) decision; BOA withdrew customs / excise duty exemption granted on long conveyor belt syst...View More

Survey activities for road construction prima facie "Consulting Engineer Service"; Directs partial pre-deposit

Survey activities involving soil investigation, traffic survey, pavement design for road construction prima facie classifiable as ‘Consulting Engineer Services’, not ‘Survey and Map ...View More

DTA sale is EOU's 'vested right'; Permission delay can't hinder annual entitlement

CESTAT allows duty exemption on DTA sale by 100% EOU prior to grant of permission by Development Commissioner (DC); DTA sale entitlement accrues on first day of financial year based on export performa...View More