International Tax Ruling


Allows exemption on works contract services to SEZ unit; Remands for re-determination of duty 

CESTAT Bangalore sets aside demand for service tax on ‘works contract services’ to Special Economic Zone (SEZ) along with penalty but remands for re-determination of duty for ‘only&r...View More

Accommodation provided by ONGC to CISF personnel not chargeable to service tax 

CESTAT Ahmedabad sets aside service tax demand on intrinsic value of rent for accommodation provided by ONGC (assessee) to the security service provider CISF; Holds “the intrinsic value of the r...View More

Dismisses Assessee's request to challenge time-barred appeals; Refers to GlaxoSmith Kline ratio 

Bombay HC dismisses writ petition seeking permission to challenge orders in original on ‘merits’ on finding ‘no case’ to entertain the writ petition since assessee having given...View More

Grants status-quo on mid-term review of TRQs for gold imports 

Delhi HC, in a batch of writ petitions filed by Gold Importers (Petitioners), grants status-quo on the Mid-term Review of Tariff Rate Quota (TRQ) provided for concessional import of Gold under India U...View More

Subsequent purchaser of car not liable to duty as Importer: Holds proceedings "unlawful" 

SC sets-aside Kerala HC order that slapped the liability of short payment of import duty on subsequent purchaser of imported car (Porsche Carrera), holds that, “The appellant is not the importer...View More

OFC installation for Ministry of Defence as sub-contractor of BSNL exempt; Allows Writ 

Delhi HC sets-aside AAR ruling which upheld levy on the services provided by Assessee as a sub-contractor to BSNL for installation of optical fibre cable (OFC) network to defence services executed on ...View More

Directs Assessee to adduce evidences for ITC availment for purchases from canceled dealer 

Madras HC allows writ appeal filed by the Revenue setting aside the order of the Single Judge allowing ITC claimed by the Assessee on the purchases made from dealer whose registration stood canceled;&...View More

Department ‘not to prove’ its case with mathematical accuracy, beyond reasonable doubt 

Gujarat HC quashes order of CESTAT Ahmedabad which held that Customs Department ought to have established that the imported base oil can be used as High Speed Diesel (HSD)/ Automotive fuel in internal...View More

Assembling full television from individual components qualifies as 'manufacture'; Allows concessional duty benefit 

CESTAT Ahmedabad finds Bossh Technology India Ltd (assessee) eligible for the concessional duty rate benefit on the import of 37 parts for manufacturing LED Television, observing that all the items ar...View More

Allows cash refund of CENVAT-credit closing balance not carried forward to GST 

CESTAT Ahmedabad allows GE Power Systems India (assessee) cash refund of closing balance of Cenvat credit which has not been carried forward to GST; States that Section 142(3) also deals with those ev...View More