International Tax Ruling


Upholds remand of deferral-facility dispute for fresh adjudication; Dismisses ITC’s intra-court appeal 

Madras HC dismisses Assessee’s intra-court appeal challenging Single Judge’s order remanding dispute over sales tax deferral facility to original authority; Notes that Single Judge had set...View More

Refund claim can’t be processed without application in statutory form, Allows Revenue’s appeal 

Calcutta HC holds that “… the refund claim cannot be processed without the application in the statutory form, it is required to be seen as to how such a form should be processed by the pr...View More

No nexus required between input-output services for JP Morgan's ITC refund on service exports 

Bombay HC dismisses Revenue’s 26 Central Excise appeal against the CESTAT ruling allowing JP Morgan Services India’s refund of unutilised ITC arising from export of services; CESTAT, in al...View More

Oral waiver contrary to law; Directs release of gold chain without customs duty 

Delhi HC while relying upon the case of Amit Kumar reaffirms that an oral waiver is contrary to law; Directs release of gold chain weighing about 45 grams without any customs duty; Assessee preferred ...View More

Entertaining truncated challenges unproper; Relegates Assessee to statutory-remedy to challenge order on delayed adjudication ground 

Bombay HC grants liberty to the Assessee to challenge the order in original dated 6th March, 2025, by raising all contentions, including the contention of delayed adjudication raised in the petition; ...View More

Declines interference with HC ruling allowing exemption on second-sale where first sale was exempt 

SC disposes Revenue’s civil appeal against the Delhi HC judgment which held that exemption prescribed u/s 6(2) of the Central Sales Tax, 1956 on second sale of goods in inter-state trade cannot ...View More

No provision in CST Act to deny exemption on second sale where first sale was exempt 

Delhi HC holds that merely because the first sale (in the instant case, between Assessee and West Bengal seller) was exempt, there is nothing in the Central Sales Tax Act, 1956 to suggest that exempti...View More

Classifies Clinical trials & test provided by foreign-companies to Biocon as Testing-and-analysis-services prior to 2011 

CESTAT Bangalore holds that clinical trials and test provided by the foreign companies and used by Biocon Limited (Assessee) are classifiable under the category of ‘Technical Testing and Analysi...View More

Customs officers cannot re-determine FOB value of exported goods; Allows Assessee’s appeal 

CESTAT New Delhi reiterates that the FOB value of exported goods cannot be changed by the customs officers; Allows an appeal filed by the Assessee against the order of Commissioner of Customs (Appeals...View More

Dismisses Revenue's appeal on latches challenging dropped-penalty against IIM for the period prior to 2012 

SC dismisses appeal filed by the Revenue challenging CESTAT's ruling which had set aside penalty on IIM Bangalore but confirmed service tax demand on post-graduate courses, thereby denying applicabili...View More