International Tax Ruling


Equipment provided on BOOT basis for use not "sale"; VAT not applicable 

HC grants relief to Tata Consultancy Services Ltd, quashes VAT demand on equipment used in providing network services to Meghalaya State Govt. departments and PSUs on "Build, Own, Operate & Transf...View More

Exempts goods imported as medical equipment accessory; Catalogue not conclusive for assessment 

HC allows exemption from customs duty on import of goods as accessory of medical equipment under Customs Notification No. 23/1998; Accepts assessee’s contention that accessories of all medical e...View More

Ad film shooting & production taxable as 'video production service', not 'advertising agency' 

Mumbai CESTAT rules that ad films shooting and production taxable as “videotape production service” w.e.f. July 16, 2001; Assessee only shooting programmes prepared by Advertising Agency, ...View More

Procurement from EOU not 'imports'; DTA clearance paying basic excise duty correct 

CESTAT allows DTA clearance of rejected goods from EOU on payment of excise duty in terms of Notification No. 8/97-CE; Raw material procured by assessee from another EOU following CT-3 procedure for m...View More

Rejects Revenue appeal; Upholds 'cost + job charges' valuation as per 'Ujjagar' ruling 

CESTAT rejects Revenue appeal, upholds valuation of job-worked goods on material cost plus job-work charges including job-worker’s profit, as held by apex court in Ujjagar Prints Ltd. & Pawa...View More

Demand against input credit hit by limitation; Conflicting judicial views rescue assessee 

CESTAT bars demand against CENVAT credit on doors, false ceiling, sheets for roofing, flooring for storage area and tube fittings used in construction of room where specific manufacturing processes ca...View More

Waste effluent transportation service doesn't involve "goods", not 'transportation through pipeline' service 

Transportation of waste effluent material through pipeline or conduit not taxable under “Transportation of goods through pipeline or conduit"; ‘Goods' u/s 65(50) of Finance Act, 1994 assig...View More

Depreciation allowable on capital goods during debonding despite non-fulfillment of export obligation 

CESTAT allows depreciation on imported capital goods during debonding despite non-fulfillment of export obligation by EOU; Rejects Revenue contention that entire amount of duty foregone at the time of...View More

Inextricable link between goods sold and exported relevant for sales tax exemption 

Tax exemption available u/s 5(3) of Central Sales Tax (CST) Act against sale of goods subsequently exported in different form; As per test laid down by SC Constitution Bench in Azad Coach Builders Pvt...View More

Pre-March 2011, fraud & collusion no bar for claiming credit against challan 

CESTAT allows service tax credit against TR-6 Challan on Merchant Banking services received from foreign service providers towards Foreign Currency Convertible Bonds, pursuant to detection of offence ...View More