International Tax Ruling


Commercial propane a 'liquefied petroleum gas'; End-use irrelevant for concessional duty benefit 

CESTAT dismisses Revenue appeal, allows concessional countervailing duty (CVD) benefit on 'Commercial Propane' imported and cleared as Liquefied Petroleum Gas (LPG) in terms of Notification No. 4/2006...View More

Quashes demand; Township land development neither 'complex construction service' nor 'works contract' 

Development of land owned by Housing Corporation for township neither taxable as ‘construction of complex service’ nor ‘works contract’; Construction of roads, laying of sewer ...View More

Residential apartment construction a 'works contract service' post June 2007; Prior classification irrelevant 

CESTAT allows re-classification of residential apartment construction activity as ‘works contract service’ after its introduction w.e.f. June 2007; Where any activity involving constructio...View More

Fitting body on vehicle chassis for principal 'job-work', not 'sale'; Rule 10A applicable 

Manufacture of motor vehicles by fitting body on chassis supplied by Tata Motors Ltd free of cost, assessable under Rule 10A of Central Excise Valuation Rules, as ‘job-work’; Interprets Ru...View More

Grants SAD refund; Invoice endorsement not required for sale to unregistered buyer 

CESTAT grants 4% SAD refund against sale of imported stainless steel under Notification No. 102/2007; Sale to buyer not registered under Central Excise amounts to fulfilment of ‘credit non-avail...View More

EOU status determination / dutiability interconnected to rate determination; Appeal before HC not maintainable 

HC rejects maintainability of Revenue appeal relating to determination of duty payable on stock during debonding of EOU; Determination of assessee’s status as EOU / DTA and consequent determinat...View More

Follows Delhi HC ratio; No service tax leviable on Flying Training Institute

HC upholds Tribunal order, no service tax on institutes providing training for ‘Commercial Pilot License’ and ‘Basic Aircraft Maintenance Engineering License' with Completion Certifi...View More

Dismisses writ; Excise duty payment prior to export mandatory to avail rebate 

HC dismisses writ, excise duty payment prior to export of goods must to avail rebate under Rule 18 of Central Excise Rules; Interprets Rule 18 r/w Notification No. 19/2004-CE (NT), duty rebate not unc...View More

Stay orders must be adjudicated with reasons, Appellate authority's order set aside 

HC sets aside Appellate Authority’s order directing pre-deposit absent any reason accorded for such direction; Requirement of giving reasons to support conditional stay order accords with concep...View More

State seed certification agency's activities not statutory function, liable to service tax 

Fees charged for certification of seeds produced as per Seeds Act / Rules, liable to service tax under ‘Technical Inspection and Certification Service’; Rejects assessee (a State Seed Cert...View More