International Tax Ruling


Imparting training for Nautical / Marine Engineering taxable; Relies on Bombay Flying Club ruling

HC dismisses assessee's writ, upholds service tax under “Commercial Training or Coaching Centre” w.r.t. training imparted for Higher National Diploma Courses viz. Nautical Science and Mari...View More

Delhi HC differs from Calcutta HC , Confiscation notice "given" upon actual receipt by noticee 

HC allows writ, mere issuance / dispatch of notice for confiscation of goods does not imply ‘giving’ of notice within meaning of Sec 124(a) r/w Sec 110(2) of Customs Act or in ordinary sen...View More

Acquisition / sale of identified land for wind farm projects not 'real estate service' 

Acquisition / leasing of land identified by client & further sale / sub-leasing exclusively to client’s customers for setting up wind farm projects not taxable as ‘real estate agent se...View More

Indian Oil adding additives in own unit for marketing purpose, not service 

Activity of adding additives to High Speed Diesel Oil for marketing / promotion purposes not taxable as “Business Auxiliary Service”; Rejects Revenue contention that addition of fuel addit...View More

Holds sale "in the course of exports" though title transferred after clearance 

No sales tax leviable on goods exported to Nepal though transfer of title took place after clearance for export; Interprets Art 286(1) of Constitution r/w Sec 8 of Delhi Sales Tax Act, sales tax canno...View More

'RedBull' classifiable as propreitory caffeinated beverage not aerated water, allows relief

CESTAT rules in favour of assessee, holds energy drink 'RedBull' containing caffeine, glucose etc. a proprietary caffeinated beverage and not mineral and aerated water; 'RedBull' recommended by Food S...View More

Cigarette packing shells / slides constitute 'box', exigible to duty; Refunded duty restitution sustainable 

CESTAT upholds recovery of earlier refunded duty on cleared cigarette shells / slides used for packing purposes, pursuant to SC order in assessee’s own case; As per SC, cigarette shells and slid...View More

Cement cleared to builders qualifies as 'institutional sales', concessional duty benefit available 

CESTAT allows concessional duty benefit to cement manufacturer under Notification No. 4/2006 on cement cleared to bulk consumers i.e. builders, developers and industrial users in 50 kg bags;...View More

Google acceptable as encyclopedia substitute; Upholds wrong classification, confiscation of imported goods 

CESTAT upholds assessee's mis-declaration on imports, term ‘ventilating or recycling hood’ under Customs Tariff cannot be construed as 'ventilating or recycling hood' purported for interme...View More

Allows ITC on consumables used for works contract against output tax on business 

HC upholds Tribunal’s order, allows input tax credit (ITC) on consumables used for execution of works contract; Assessee engaged in business of printing and dying fabrics manufactured by them as...View More