International Tax Ruling


Short-tax payment due to work contract classification confusion, not suppression warranting limitation invocation 

CESTAT Delhi considering the confusion regarding the concept of Work Contract involving the transfer of goods during the period of dispute, holds that “Any short payment of tax during the said p...View More

Customs Authorities cannot question EO sans prior determination by competent authority 

CESTAT Delhi quashes order confirming customs duty on import of CD-ROMs under Export Promotion Capital Goods (EPCG) License citing “custom authorities had no jurisdiction to issue the show cause...View More

Dismisses Revenue's SLP over taxability of affiliation-fees collected by 'Bangalore University' 

SC dismisses Revenue’s SLP against HC order which set-aside service-tax levy on collection of affiliation fee by Bangalore University (Respondent); Finds “no reason to interfere with the ....View More

Allows assessee writ appeal; Affiliation fees collected by Bangalore University not taxable 

Allows assessee writ appeal; Affiliation fees collected by Bangalore University not taxable ...View More

Cannot absolve from CST levy as transaction of Poshahar-supply qualifies as inter-state sales 

Punjab & Haryana HC dismisses writ petition challenging Tribunal’s order levying Central Sales Tax (CST) on stock transfer between one branch of assessee with another in Faridabad and Patna,...View More

Upholds validity of WB Entry Tax Act, 2012; Sets-aside Single Judge order 

Calcutta HC (Division Bench) allowing batch of appeals by State of W.B., sets aside the Single Judge judgment dated June 24, 2013 that declared the West Bengal Tax on Entry of Goods into Local Areas A...View More

‘ELISA Test Kits for food testing’ are not ‘Diagnosis Kits’ ; Disallows exemption 

CESTAT Delhi upholds the orders of lower forums that assessee importing “ELISA Test Kits for food testing” is not eligible to claim exemption, finding that same cannot be treated on par wi...View More

Receiving Volvo’s packing material with effective custody & possession for goods transport not taxable 

CESTAT Chennai holds that supply of packing material by Volvo to assessee for transporting goods manufactured by assessee like break, assemblies, parts of motor, vehicles etc, do not constitute the se...View More

SSI exemption not barred if use of brand name belonging to other is fortuitous 

CESTAT Chennai holds that fortuitous use of brand name similar to others or where the brand name belonged to others is not a bar for SSI (Small Scale Industries) exemption under Notification No. 8/200...View More

‘Merely invoking’ extended-period sans ‘positive act’ of suppression against settled principles 

CESTAT Delhi quashes order seeking to recover CENVAT credit, service tax demand as also interest and penalty on payment made to commission agents on export of goods for period under dispute (September...View More