International Tax Ruling


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

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