International Tax Ruling


Rules on extinguishment of claims post RP approval; Directs refund of pre-deposit 

Jharkhand HC allows appeals of assessee against rejection of refund of pre-deposit amount ‘only’ on the ground that claims of Revenue against the assessee pertaining to a period prior to i...View More

Thwarts Revenue’s attempt to deny MEIS-benefit basis change in handicrafts' classification 

Delhi HC quashes audit objections and summons issued by the Revenue pursuant to change in the HSN of handicraft articles made of marble, exported by the Assessee, from CTH 6815 to CTH 6802 that was mo...View More

Disposes Otis' contempt petition filed for non-compliance of Court's order w.r.t. pre-deposit refund 

Delhi HC disposes contempt petition moved by Otis Elevator Company (India) Ltd. against the Commissioner of Delhi VAT towards non-compliance with High Court’s previous order, directing...View More

Issues directions consistent with SC’s decision in Canon review petition 

Bombay HC disposes of writ petition impugning recovery order and issues directions consistent with SC decision in Canon India review petition wherein “it held that DRI officer is a “proper...View More

Affirms demand for importing Marble and Mosaic below MIP fixed by DGFT 

CESTAT Chennai upholds customs duty demand on assessee for importing Marbles and Mosaic below the Minimum Import Prices (MIP) (USD 60 and 80) set by DGFT Notifications No. 65 (RE-2010)/2009-2014 and N...View More

Upholds CAAR ruling on classification of Vivo's Integrated Circuit MEMS Microphones 

Delhi HC upholds ruling issued by Customs AAR (CAAR) in Revenue’s favour, holds that, ‘Integrated Circuit Micro Electro Mechanical System Microphones’ (MEMS) impo...View More

Demand not sustainable under BSS as show cause notice alleges OIDAR service 

CESTAT Delhi quashes demand of service tax for hosting services on finding that taxability under the category ‘Business Support Service’ (BSS) has not been reflected in the show cause noti...View More

Services provided in canteens maintained in factory exempt w.e.f Oct’ 13 

CESTAT Mumbai quashes service tax demand, in the extended period, on assessee (a canteen service provider) post October 22, 2013 as “services provided in relation to serving of food or beverages...View More

Software development or internet consultancy requiring significant human intervention, not OIDAR services 

CESTAT Delhi holds that the “service of developing softwares/websites or consultancy on internet which require too much of human intervention” is not merely of accessing or retrieving onli...View More

Denies request for pre-deposit waiver for filing statutory appeal basis 'financial hardship' claim 

Gujarat HC refuses to entertain a writ petition seeking waiver/reduction of pre-deposit amount (Rs. 10 crore) required for filing appeal before the CESTAT against the order that imposed dema...View More