International Tax Ruling


Sub-consultant not liable to tax where main consultant discharged liability pre-August 2007 

CESTAT Ahmedabad holds that an assessee providing sub-consulting engineer services before August 23, 2007 is not liable to pay service tax where the main consultant has already paid tax on the total v...View More

Allows Emami Agrotech's request for Ex-Bond BoE withdrawal/cancellation & reinstatement of Into-Bond BoE 

CESTAT Kolkata allows Emami Agrotech Ltd.'s application for withdrawal/cancellation of Ex-Bond Bills of Entry and reinstatement of Into-Bond Bills of Entry for warehousing for import of crude palm oil...View More

Copy of judgment dismissing Revenue’s appeal challenging transaction value assessment of chewing tobacco 

SC dismisses Revenue’s appeal against CESTAT ruling, determines that selling chewing tobacco to dealers/distributors for further sale to retailers in HDPE Bags which does not display price, qual...View More

Dismisses Department’s appeal citing CBIC’s Circular on monetary limit for filing appeals 

CESTAT Chandigarh holds the appeal filed by the Department against setting aside of assessment made on enhanced value as per acceptance/admission of importer (assessee) as ‘not maintainable&rsqu...View More

Quashes export demand against JSW Steel for rejecting favorable test-reports without reasons; Orders remand 

Orissa HC, in setting aside the export duty demand of Rs 23 crores against JSW Steel (assessee), holds that demand raised, solely relying upon Test Report of CRCL, Pusa, Delhi and ignoring four other ...View More

'Deliverables' by provider real-test to determine nature of service; Quashes demand under 'Manpower-Supply'

CESTAT Bangalore holds that the real test of determining the nature of service is to go through the agreement to understand, what are the deliverables which the service provider has to deliver to the ...View More

L&T not liable to tax on works assigned to registered sub-contractor; Reads down proviso 

Madras HC holds that the sub-contractor and not contractor (Assessee) is liable to pay the tax on the work assigned by contractor to a sub-contractor registered under the Tamil Nadu General Sales Tax ...View More

‘Penalty’ not payable by assessee availing amnesty-benefit where tax, interest paid prior to AO 

Gujarat HC sets aside assessment orders  (AOs) and notices qua penalty rejecting application filed by assessee for remitting the pending dues under Vera Samadhan Yojana, 2019 (Amnesty Scheme),wit...View More

Quashes erroneous order denying exemption benefit on 'Ignition Combustion Engine' used in manufacturing pumps 

CESTAT Ahmedabad quashes order denying benefit of excise duty exemption under Notification No. 67/95-CE dated March 16, 1995, on Ignition Combustion Engine (IC engines) which are captively consumed in...View More

Quashes subsequent communication post issuance of discharge-certificate sans any ‘finding’ of false material

Bombay HC negates the notion that in a case of voluntary disclosure under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS, 2019) proceedings can be initiated ‘without’ f...View More