International Tax Ruling


Upholds ‘best judgment assessment’ citing Assessee’s failure to submit any accounts 

CESTAT Delhi dismisses Assessee’s appeal against the best judgment assessment which raised the service tax demand on Assessee’s promotional activities for the marketing and sales of Golden...View More

Extending cum-duty benefit to Deloitte-Haskins, drops penalty absent suppression with evasion intent 

CESTAT Chennai drops differential demand in respect of advance received by Deloitte-Haskins (Assessee) after substantial demand was paid by the Assessee during audit; Extending the cum-duty benefit to...View More

Relying on Calcutta Club verdict, drops demand on restaurant services, advertising, and renting services 

CESTAT Kolkata allows Calcutta-Club’s (Assessee) appeal on merits dropping the demand on advertising and rental services provided for running an restaurant; Relying upon SC judgment in Assessee&...View More

Quashes demand on composite contracts for residential complex construction absent valuation mechanism 

CESTAT Allahabad quashes demand of service tax on rendering the service of construction of residential complex during April 2014 to June 2017; Refers to Delhi HC dicta in case of Suresh Kumar Bansal a...View More

Amendment of import documents for claiming CVD exemption resulting in reassessment not allowed 

CESTAT Kolkata allows Revenue’s appeal against Commissioner (A)’s order which allowed amendment of Bill of Entry (BoE), states “merely carrying out the amendment is of no consequence...View More

HC confirms levy on leasing of transponders, subject to payment of 50% of demand 

Karnataka HC directs the Assessee to deposit 50% of the demand out of the demand of Rs 644 Crores (approx.) for the period July 2008 to March 2014 which was not pursued by the Karnataka Commercial Tax...View More

SC stays HC judgment confirming levy on transponder leasing 

SC stayed the operation of judgment of Karnataka HC that confirmed the levy on leasing of transponders, subject to payment of Rs 50 Crores. ...View More

Interest on refund of pre-deposit applies from CESTAT order, not from date of payment 

CESTAT Allahabad holds that interest on refund of pre-deposited amount is levied only after the expiry of three months from the date of communication of the CESTAT order and not from the date of depos...View More

Cannot deny exemption benefit to ‘Walnut-In Shell’ import under SAFTA sans CoO verification 

CESTAT Ahmedabad turns down allegation of misdeclaration levelled by Customs Department against assessee on import of ‘walnut-In-Shell’ on finding that transit certificate, country of orig...View More

12% Interest on delayed refund of amount paid under protest from deposit to realization 

CESTAT Delhi holds the assessee entitled to claim interest from the date of deposit till its realization on delayed refund of amount deposited under protest against the service tax demand; Relies on R...View More