International Tax Ruling


Handling charges included in sale value of car with VAT paid exempted from service tax 

CESTAT Ahmedabad holds that handling charges collected by a car dealer (assessee, a dealer of Maruti Suzuki) from the customers at the time of sale of car and on which sales tax/VAT is discharged, wil...View More

Sand Rules amendment regarding Royalty not ‘retrospective’, inapplicable for ‘on-going contract’ 

Madhya Pradesh HC in a batch of writ petitions quashes demand of additional royalty by State Mining Corporation on finding no ‘basis and reasons’ for charging such amount, particularly, wh...View More

Refutes grant of interest on refund from date of ‘deposit’ made under protest 

Gujarat HC dismisses appeal filed by the Assessee upholding the CESTAT ruling that granted interest on refund calculated from expiry of 3 months from the date of application of refund filed subsequent...View More

Quashes Rs. 100+ Cr demand against BPCL on 'intermixed' SKO; Interprets 'for-use' as ‘intended-to-be-used' 

CESTAT Mumbai quashes recovery of excise duty demand on Special Kerosene Oil (SKO/goods) in the event of intermixing through pipeline transfer on finding that ‘intended use’ of goods is fo...View More

Parachute's coconut oil in small packs classifiable as edible oil; Dismisses Revenue's appeal 

SC (Three-Judge Bench) rules in favour of Madhan Agro and Marico selling coconut oil under brand name ‘Shanti’ and ‘Parachute’, holds that pure coconut oil, packaged and s...View More

Quashes demand on lease charges owing to non-transfer of effective control of ‘plant’ 

CESTAT Ahmedabad quashes service tax demand on ‘lease charges’ for supply of power generating equipment/gas genset (‘plant’) on finding that effective control of gas genset are...View More

Citing ‘delay’ dismisses Revenue’s appeal over taxability of ‘lease charges’ for 'plant' renting 

SC citing ‘gross delay’ of 408 days dismisses appeals by Revenue challenging order of CESTAT Ahmedabad which quashed show cause notice demanding service tax on ‘Lease Charg...View More

Dismisses Revenue’s appeal disputing JSW's eligibility to exemption on maintainability 

Madras HC dismisses tax appeal filed by the Revenue challenging the CESTAT ruling that granted the benefit of Customs Notification No.104/2009 to JSW Steel (Assessee) on maintainability by invoking Se...View More

Rule 8(4) being "generic provision" cannot be declared ultra-vires Act; Dismisses writ petition 

Madras HC dismisses writ petition challenging the constitutional validity of Rule-8(4) of Central Excise Rules, 2002 (making applicable provisions of Section 11 of Central Excise Act for recovery of t...View More

Third-member upholds garment manufacturer's eligibility to CENVAT on various services availed at retail-outlets 

CESTAT Allahabad (Third Member) upholds the Judicial-Member view that manufacturer of branded garments (Assessee manufacturing goods under the brand name 'Lacoste') will be eligible for CENVAT credit ...View More