International Tax Ruling


Delhi HC dismisses Revenue’s appeal against CESTAT order citing 6-year unexplained delay 

Delhi HC dismisses Revenue’s appeal filed under Section 35G of the Central Excise Act, 1944 against the 2018 CESTAT order, noting that the order was pronounced in the presence of the Department&...View More

Delhi HC dismisses Revenue’s appeal against CESTAT order citing 6-year unexplained delay 

Delhi HC dismisses Revenue’s appeal filed under Section 35G of the Central Excise Act, 1944 against the 2018 CESTAT order, noting that the order was pronounced in the presence of the Department&...View More

Permits appeal to Tribunal beyond limitation, excluding time spent before wrong forum in good faith 

Karnataka HC permits the Assessee to approach the Karnataka Appellate Tribunal against the suo motu revision order passed u/s 63A of the KVAT Act beyond the limitation period, noting that the Assessee...View More

Upholds CESTAT-order granting compensatory interest on delayed refund to Vedanta; Reduces rate to 6% 

Orissa HC, while upholding the CESTAT’s competence to award compensatory interest on delayed refund, observes that “… the pith and substance of the case leaves no ambiguity that the...View More

Once entire demand/penalty are recovered, no need to make pre-deposit; Restores appeal before CESTAT 

Madhya Pradesh HC restores Assessee’s appeal before CESTAT, which had been dismissed for non-payment of the statutory pre-deposit under Section 35F of the Central Excise Act; Court observes that...View More

Copy of SC-judgment upholding demand drop on land-trading, absent ‘specific consideration’ & principal-agent nexus 

SC, affirming CESTAT Mumbai’s ruling, upholds the quashing of Rs. 31.3 crore service tax demand (including interest and penalty) on land acquisition transactions by Sahara India through the Asse...View More

'Bought-out’ parts not includible in assessable value of manufactured goods; Rejects reliance on 'utility test' 

SC, ruling in favour of the Assessee (manufacturer of boilers and boiler parts), quashes the excise duty demand of Rs. 2.24 lakh for April–June 2000, holding that the value of duty-paid, bought-...View More

No service tax on land trading done for Sahara absent agreed consideration 

CESTAT Delhi, observing the lack of consideration provided for the alleged service, holds that Elegant Developers (Assessee) is not liable to service tax under the category ‘Real Estate Agent Se...View More

Copy of SC order affirming CESTAT’s Rs. 125 cr demand drop on Airtel over CFA 

Copy of SC order dismissing Revenue’s appeal against CESTAT Chandigarh order that sets aside a Rs. 125 crore penalty and service tax demand on Bharti Airtel (Assessee) over the ‘Call Free ...View More

No ‘first sale’ in selling scraps items independently after segregation; Sales tax justifiably dropped 

Telangana HC upholds the Sales Tax Appellate Tribunal order that set aside sales tax levy on sale of scraps items independently after segregation pursuant to purchasing of the the said scrap; HC obser...View More