International Tax Ruling


Quashes demand on multiplex owner for exhibiting movies in theatre sans ‘service element’ 

CESTAT Chandigarh holds that activity of exhibiting movies under a distributorship agreement with various distributors is not classifiable as ‘Business Support Service’ and therefore, &ldq...View More

No Luxury-Tax on charges collected by Hotel from Ayurveda-Centre/Beauty-Parlour functioning within its premise 

Kerala HC rules that charges collected by the Assessee Hotel in connection with the use of the Ayurveda Centre/Beauty Parlour amenities being provided by the independent third persons under revenue sh...View More

Regulation levying cost-recovery charges towards staff deployed at airport ultra-vires 'Customs Act'

Telangana HC observes that “In the absence of any special authorization to levy cost recovery charges, appellants have no authority to impose cost recovery charges by means of a Regulation&rdquo...View More

Quashes Rs. 2600 crores demand against Piramal's transfer of ‘entire' pharma business on ‘slump-sale' basis 

Bombay HC in a landmark judgment, quashes order demanding VAT of more than Rs. 2600 crores (approx.) on sale/transfer by Piramal Enterprises Limited (assessee) of its domestic pharmaceutical business ...View More

Considering duty payment under protest, remands matter for consideration of exemption claim

CESTAT Chennai on observing that duty on items in the nature of diamond studded gold jewellery sought for clearance has been paid by the Assessee under protest, remands matter to Commissioner (Appeals...View More

Upholds confiscation, penalty on calculator-parts imported from China to avoid Anti-dumping Duty 

CESTAT Delhi upholds confiscation on a bunch of importers for parts of calculators imported so as to assemble the parts to form the calculator "only to avoid anti-dumping duty” (ADD) leviable on...View More

Allows cash-refund of CVD, SAD paid post GST enactment absent any provision to transition 

CESTAT Bangalore rules that, CVD and SAD paid after the enactment of GST Act on July 1, 2017, for goods imported before this date, are eligible for cash refund u/s 142(3) of CGST Act, 2017, absent any...View More

Pre-deposit made through Form DRC-03 sufficient compliance; Remands matter to decide appeal 

CESTAT Allahabad allows Assessee’s appeal by way of remand against Commissioner’s rejection of appeal solely on Assessee’s failure to make mandatory pre-deposit in terms of Section 3...View More

Extended-period for SCN issued w.r.t. mis-declared goods construable from debit/payment vide DFRC-license 

CESTAT Chennai sets aside the demand of duty and penalty despite the importer admitting to fabricating invoices and bills of lading to evade tax w.r.t. goods mis-declared as 100% Cotton Woven fabrics ...View More

Condemns adjourning matter beyond prescribed number, cites non-prosecution by Assessee 

CESTAT Allahabad finds no justification for adjourning the matter beyond three times which is the maximum number statutorily provided u/s 35C(1A) of Central Excise Act, 1944; Thus, dismisses Assessee&...View More