International Tax Ruling


EOU entitled to refund of credit not transitioned under GST; Rejects Revenue's time-bar plea 

CESTAT Delhi holds that Assessee (100% EOU) is eligible to substantive benefit of refund/rebate of CENVAT credit on goods exported which could not be transitioned under T...View More

Parking charges collected from visitors not taxable as 'renting of immovable property service' 

CESTAT Kolkata drops service tax demand on parking charges collected by shopping mall from the visitors under the head “renting of immovable property” for the period June 2007 to Marc...View More

Extinguishes Patanjali’s tax liability in view of resolution plan approval by NCLT

Andhra Pradesh HC absolves Patanjali (Assessee) from pending tax liability due to approval of resolution plan (RP) by NCLT, Mumbai under IBC, 2016 against the Assessee; Extinguishes tax liability unti...View More

Limitation inapplicable to refund of duty paid 'under mistake': 3E Infotech ratio applies "squarely" 

Madras HC holds that Revenue's rejection of assessee’s claim for refund of customs duty paid twice inadvertently on the ground of limitation “cannot be allowed to be sustained”; In t...View More

Quashes demand against job-worker alleging under-valuation; Sustains AV determination basis 'Transaction Value' 

CESTAT Hyderabad quashes duty demand created upon detection of undervaluation opining that in absence of any allegation that buyers of sponge iron were in any way related to assessee or to princi...View More

Quashes SCN not served at proper address, recovery for 'natural justice principle' violation 

Gauhati HC quashes order for recovery of service tax which remained ‘undelivered’ as assessee did not have place of business in Assam and for violation of principles of natural justice; Sh...View More

Directs refund of amount paid 'under protest' for alleged FPS-license forgery sans 'proper investigation' 

Bombay HC directs Revenue to refund an amount paid by Assessee in protest to release its export shipments held by the authorities on the allegations of fraudulent re-registration and misutilization of...View More

Directs refund of amount paid 'under protest' for alleged FPS-license forgery sans 'proper investigation' 

Bombay HC directs Revenue to refund an amount paid by Assessee in protest to release its export shipments held by the authorities on the allegations of fraudulent re-registration and misutilization of...View More

Sustains confiscation, penalty for COO mis-declaration; Burden on Revenue to prove mis-classification 

CESTAT Ahmedabad affirms confiscation and redemption fine under Section 125 of Customs Act noting that Assessee manipulated the details pertaining to country of origin (COO) to avoid anti-dumping duty...View More

Allows 'export' benefit on 'Consulting-engineer services' to 'overseas principal' for projects in India 

CESTAT Chandigarh extends benefit of 'export of services' on ‘consulting engineer’ services provided by Assessee to the clients of the overseas group companies with respect to the specific...View More