International Tax Ruling


Road construction in residential/commercial complexes not exempt from service tax 

CESTAT Delhi holds that works contract for road construction within residential complex/commercial premises is not exempted from service tax exemption under Notification No. 25/2012; Considering that ...View More

Upholds revocation of Courier License for importing ‘prohibited’ rifle-scope and scope rings 

CESTAT Delhi upholds the revocation of courier license under Courier Imports and Exports (Clearance) Regulations, 2010 (CIER, 2010) and forfeiture of security deposit, citing violations of Regulation ...View More

Upholds exemption granted to Reliance on imported ‘Naptha’ wrongly classified by Revenue as Natural-Gasoline-Liquid 

SC dismisses Revenue’s civil appeal challenging the ruling of CESTAT, Ahmedabad that validated the exemption claimed by Reliance-Industries (Assessee) on ‘Naptha’ imported under Adva...View More

‘Heat Strengthen Glass’ classification for levying CVD, a factual issue, not for writ court 

Gujarat HC dismisses petition seeking court’s intervention in re-assessment of Bill of Entry by Customs Commissioner regarding levy of BCD and CVD on import of ‘Solar Heat Strengthen Glass...View More

Allows area-based exemption despite a small parcel of land falling outside portion notified 

CESTAT Delhi holds that benefit of Area-Based Exemption Notification cannot be denied for a small parcel of land (Khasra) falls outside notified area since production/manufacturing is carried in a maj...View More

Allows area-based exemption despite a small parcel of land falling outside portion notified 

CESTAT Delhi holds that benefit of Area-Based Exemption Notification cannot be denied for a small parcel of land (Khasra) falls outside notified area since production/manufacturing is carried in a maj...View More

Notional cost of drawings and design supplied by Maruti not includible in vendor’s assessable value 

CESTAT Delhi allows appeal filed by Assessee against demand of differential central-excise duty raised on account of inclusion of notional cost of drawings and designs supplied free of cost (FoC) by M...View More

No power on States to cancel validly issued Form-C; Delcares Rule as ultra vires to CST Act 

Rajasthan HC (at Jaipur) allowing the writ petition of selling-dealer (assessee), declares Rule 17(20) of the Central Sales Tax (Rajasthan) Rules, 1957 (as introduced through notification dated July 1...View More

State lacks power to frame rule for cancelling validly issued Form-C; Dismisses Raj Govt. appeal 

SC dismisses Civil Appeal filed by the Rajasthan Government challenging HC’s judgment, which had struck down Rule 17(20) of the Central Sales Tax (Rajasthan) Rules, 1957 as ultra vires to the Ce...View More

Citing own precedent, sets-aside Retailers Association member's SVLDRS application rejection 

Punjab & Haryana HC allows writ petition filed by Petitioner, a member of Retailers Association of India (RAI) against rejection of Form SVLDRS-1 declaration; Setting aside the impugned order, rem...View More