International Tax Ruling


Drops service-tax demand on ‘adda-fees’ for extended period due to uncertainty in law 

CESTAT Chandigarh partly allows Assessee’s appeal, refuses to invoke extended period of limitation owing to uncertainty in the law relating to imposition of Service-tax on ‘adda fees&rsquo...View More

No service tax on OIL INDIA hiring-out tangible goods under ‘deemed sale' without ‘effective control' 

CESTAT Kolkata quashes lower authorities orders confirming service tax demand on ‘rental charges’received by Oil India Ltd (Assessee) from its customers for hiring out ‘72 feet heigh...View More

Adjudicating-authority not a ‘civil-court’ under Foreign-Trade Act for adjudicating claim of interest; Quashes order 

Goa Bench of Bombay HC quashes order passed by the Joint director general for foreign trade (JDGFT) u/s-17 of the ForeignTrade (Development and Regulation) Act, 1992 (FT Act) imposing interest on...View More

Without stating differing grounds, Tribunal’s order accepted on monetary-basis binds lower authorities 

CESTAT Allahabad  allows assessee’s appeal against Commissioner (A) order that set aside the original order and remanded it back to the Adjudicating Autority (AA) for the reason that t...View More

Absent concrete evidence, ‘clandestine clearance’ charge basis circumstantial evidence unfounded 

CESTAT Kolkata rules that without corroborative evidence, Revenue's allegation of ‘clandestine clearance' is unfounded when goods are sold by the manufacturer on an ex-factory basis, cleared wit...View More

Preventive Officer, SEZ lacks authority to seize/confiscate goods under Customs Act 

CESTAT Allahabad sets aside confiscation of goods and seizure of vehicles holding that Preventive Officer, Noida SEZ, even if appointed as an officer of Customs, has “no power to detain…g...View More

‘Spent-solvent’ emerging out of bulk-drug manufacturing by Sun Pharma, a mere waste, not by-product 

CESTAT Ahmedabad grants benefit of concessional rate of duty to Sun Pharma (Assessee, being an EOU) under Notification No. 23/2003-CE dated 31.03.2003 on the value of spent solvent, emerging out of ma...View More

Review under Settlement Act invoking VAT Act is ‘wholly without jurisdiction’; Directs refund 

Bombay HC invalidates review orders passed u/s-15 of Settlement Act invoking Section-50 of the MVAT Act, by the Joint Commissioner of State Tax (authority empowered to adjudicate provisions of the Set...View More

Biscuit exported without RSP ineligible for duty-exemption; Quashes rebate reversal in Parle’s favor 

Bombay HC allows Parle’s writ petition against the order of Revisional Authority reversing Commissioner (A) order to allow rebate of excise duty paid on export of biscuits, finds that the whole ...View More

Directs interest payment on SAD amount refunded after 10 years delay: Imposes cost 

Bombay HC grants Dy. Commissioner of Customs (Adjudicating Authority/AA) 2 months time to pay interest @6% p.a. on refund of Special Additional Duty (SAD) that has been sanctioned to assessee after a ...View More