International Tax Ruling


Ex-Servicemen Welfare Co-operative Society eligible for 75% tax exemption on manpower recruitment service 

CESTAT Delhi holds that Assessee, a Ex-Servicemen Welfare Co-operative Society providing manpower recruitment services, is eligible for benefit under Notification No. 30/2012 (Notification) which exem...View More

Importer eligible for excess duty refund if Ex-bond BoE delay resulted from ICEGATE error 

CESTAT Chennai dismisses Revenue’s appeal, upholds the Commissioner (A)'s order refunding the assessee 10% excess duty paid on Split AC imports, as increased by Notification No. 67/2018, during ...View More

Directs de novo proceedings on SCN over cosmetics export to USSR 

Delhi HC impugning Show Cause Notice (SCN) which created duty demand for failure to fulfil export obligation (EO) relating to minimum 20% of assorted cosmetics to Union of Soviet Socialist of Republic...View More

Demand confirmation once assessee fulfils EOs, obtains discharge-certificate from DGFT, 'bad-in-law' 

CESTAT Kolkata holds that after assessee fulfilled its export obligation (EO) under the Advanced Authorization (AA), obtained an Export Obligation Discharge Certificate (EODC) from DGFT, confirming a ...View More

Cannot permit placing SCN 'repeatedly' in callbook and non-adjudication for several years

Delhi HC in writ petition impugning Show Cause Notice (SCN) issued by Directorate of Revenue Intelligence (DRI) which is pending adjudication for over 9 years (issued way back in 2014), quashes t...View More

Dismisses Revenue's appeal challenging CESTAT-ruling dropping demand on reimbursements from group-company 

SC dismisses Revenue’s civil appeal challenging the ruling of CESTAT, Mumbai that dropped the demand arising out of reimbursable expenditure incurred by the Assessee on behalf of its group compa...View More

Absent ‘service’, demand of service-tax on reimbursable expenditure incurred on behalf of group company unsustainable 

CESTAT, Mumbai allows Assessee’s appeal dropping the demand on reimbursable expenditure incurred on behalf of group companies by harping on the crucial facet of providing or agreeing to provide ...View More

Quashes refund rejection citing credit under the old Credit Rules is eligible 

CESTAT Delhi quashes rejection of refund claim on twin grounds of ‘limitation’ and absence of ‘unjust enrichment’ as amount involved is towards the credit; Assessee paid servic...View More

Classification during self-assessment does not prevent assessee from challenging it during reassessment proceedings

CESTAT Chennai holds that despite assessee initially paying the tax under ‘Consulting Engineer’ service after self-assessment, it “will not bar them from challenging the same, m...View More

Supplying vehicles on hire to GTA with effective control/possession is outside service tax ambit 

CESTAT Delhi holds that providing vehicle/trailers on hire to Goods Transport Agencies (GTAs) is “out of scope of the service tax net” as same is “transfer by way of hire/rent of his...View More