International Tax Ruling


Dismisses Revenue appeal; Tribunal cannot suo motto re-open concluded matter on merits 

SC dismisses Revenue appeal, confirming Madras HC ruling that Tribunal cannot suo motto reopen matter for rehearing on merits, post delivery of gist of decision in open court; As per Rule 26 of CESTAT...View More

Allows exemption on High Speed Diesel oil as 'Fuel' for manufacturing activity 

HC allows tax exemption on High Speed Diesel (HSD) / LD oil as ‘fuel’ u/s 4 of erstwhile UP Trade Tax Act; Sec 4-B exempts materials used in ‘Fuel’ essentially used for generat...View More

Absent depot as 'place of removal', transaction value at factory relevant pre-2003 

Transportation charges incurred on stock transfer from factory to depot not includible in assessable value (AV), where goods sold from depot, pre-2003; During period of dispute, definition of “p...View More

Lays illustrative guidelines for pre-deposit adjudication; 'Arguable' / 'non-debatable' matters warrant pre-deposit 

HC dismisses writ, lays down illustrative guidelines for adjudication of pre-deposit applications u/s 35F of Central Excise Act relying on SC ruling in Benara Valves Ltd; Where on reading of rejection...View More

Builder contracts with prospective buyers for residential complex construction not taxable pre-July 2010 

Builder / promoter / developer not liable to service tax as provider of residential complex construction service u/s 65(105)(zzzh) of Finance Act, 1994 pre - July 2010, w.r.t. amount received from pro...View More

Rejects Transfer Petitions; HCs to decide issue of NCCD payment by EOUs 

SC rejects transfer petitions filed under Art. 139A of Indian Constitution by Paras Fab International, Reliance Industries and S.T.I Limited; Art. 139A permits SC to withdraw and dispose of cases pend...View More

Service tax on entire works contract value permissible; Reduced rate not mandatory 

CESTAT allows full service tax discharge alongwith inputs tax credit for works contract services; Rejects Revenue's stand that assessee does not have option to pay tax at regular rate but had to pay a...View More

Land revenue recovery from auction purchaser's assets void ab initio 

HC allows writ petition, question of belated filing of writ does not arise where action complained against ‘non est’; Recovery of land revenue against bonafide purchaser’s properties...View More

Objection Hearing Authority cannot direct interest recovery on non-submission of unavailable declarations 

HC sets aside Tribunal order directing Objection Hearing Authority (OHA) (i.e. Commissioner) to exercise jurisdiction to impose interest u/s 74(7) of Delhi Value Added Tax Act, 2004 (Act); Althou...View More

Commissioner cannot reopen issue exercising revisional powers once Tribunal order attains finality 

Commissioner of Sales Tax cannot encroach upon Tribunal’s decision attaining finality on particular issue w.r.t. same assessee, under the guise of revisional jurisdiction for subsequent assessme...View More