International Tax Ruling


Rejects Tribunal’s insistence on partner appeal; No ‘independent’ existence of partnership firm 

HC quashes Tribunal’s order, no separate appeal against penalty imposition required to be filed by partner, where appeal already filed by partnership firm; Unlike company, partnership firm has n...View More

Mere input monitoring by customer doesn't make manufacturer a job-worker 

CESTAT rejects Revenue's stand that assessee was a job-worker, mere monitoring of inputs / manufactured goods by customer would not make assessee "job worker"; Assessee procured inputs for manufacturi...View More

Staff deputation to subsidiary not "manpower supply service" absent agency-client relationship 

HC rejects Revenue appeal, staff deputation by assessee (an Indian company) to its group / subsidiary company not taxable under "Manpower Recruitment or Supply Agency Service" absent agency - client r...View More

Grants exemption to unrecognised Vocational Training Institute; Pre 2010, Govt affiliation irrelevant 

HC grants service tax exemption on “commercial training or coaching services” under Notification No. 24/2004-ST, despite non-recognition or non-affiliation with Central, State Govt. or any...View More

Allows Mastek to raise 'copyright' ownership contentions on software VAT taxability 

Bombay HC refuses to entertain Mastek Ltd's reference application against Sales Tax Tribunal order passed u/s 61 of Bombay Sales Tax Act; Application was filed against Tribunal's refusal to refer asse...View More

Direct nexus mandatory for "Project Import Scheme" benefit; 'Purposive interpretation' inapplicable 

CESTAT Third Member concurs with Member (Technical), goods imported under Project Import Scheme must be used for unit of ‘specified’ project, cannot be diverted elsewhere; Rejects assessee...View More

Dismisses writ; Bars Art. 226 invocation to extend limitation period under Statute 

HC dismisses writ filed beyond expiry of limitation period prescribed u/s 47 of Puducherry Value Added Tax, 2007 for challenging assessment orders; Since Statute impliedly excludes applicability of Se...View More

Bombay HC chides Revenue for non-filing of vakalatnama, non-assistance to Sr. Advocate 

Bombay HC admonishes Revenue for non replacement of Vakalatnama pursuant to designation of Advocate on record, representing Revenue, as Senior Advocate; Senior Advocate arguing the case without assist...View More

Anti-dumping duty provisions under Customs Tariff Act "complete code"; Allows duty refund 

HC upholds Tribunal order, allows refund of anti-dumping duty (ADD) paid under protest at the time of import; Scheme of levy of ADD, including its refund under Customs Tariff Act (CTA) different from ...View More

Free supply of goods during construction not taxable; Distinguishes G.D. Builders ratio 

CESTAT allows 67% abatement under Notification No. 1/2006-ST on construction, works contract services, thereby excluding value of free supplies from gross consideration; Relies on Larger Bench ruling ...View More