International Tax Ruling


Sets-aside 'cryptic'/'non-speaking' CESTAT-order on taxability of supplies under AMC: Allows Revenue's appeal 

SC allows Revenue’s appeal, sets-aside CESTAT Delhi ruling that quashed service-tax demand against an authorized distributor for sale of HP Indigo Digital Printers on consumable and parts suppor...View More

Quashes service tax demand on consumables and spare parts supplied to customers during AMC 

CESTAT Delhi allows assessee’s appeal, dismisses Revenue's cross-appeal, quashes demand of service tax on consumable and parts support agreements vide which the distributor of HP Indigo Digital ...View More

Allows Castrol’s revision; No‘embargo’ under KVAT for adopting invoice value for stock-transfer 

Kerala HC allows a batch of revision petitions by an automotive and industrial lubricant manufacturer (assessee) by setting aside order of the Kerala Value Added Tax Appellate Tribunal (KVAT) on adopt...View More

Laments Revenue's lackadaisical approach in not giving prompt instruction to their Advocate 

Bombay HC laments Department officer’s failure to promptly instruct their Advocate in a matter where assessee challenged SCN alleging non-payment of service tax on ground of lack of pre-consulta...View More

Reverses Tribunal's order taxing works contract of Assessee under CST Act; Allows revision 

Madras HC allows Assessee’s revision thereby, sets aside Tamil Nadu Sales Tax Appellate Tribunal’s order holding that work undertaken by the Assessee doesn’t fall under works contrac...View More

Reverses Tribunal's order taxing works contract of Assessee under CST Act; Allows revision 

Madras HC allows Assessee’s revision thereby, sets aside Tamil Nadu Sales Tax Appellate Tribunal’s order holding that work undertaken by the Assessee doesn’t fall under works contrac...View More

Quashes recovery notice attempting to collect Private Company’s dues from its Director 

SC allows the civil appeal of Assessee, one of the Directors of SLR Impex Pvt Ltd, to quash notice of recovery issued by Revenue against him, for recovering dues of the Company as arrears of land reve...View More

Dismisses Revenue’s appeal challenging drawback granted to EOU at AIR

Delhi HC dismisses appeal filed by the Revenue, upholds the drawback granted to the Assessee (an 100% export-oriented unit) at an all industry rate (AIR); Refers extensively to the order of Revisional...View More

Directs payment of interest on delayed refund u/s 11BB: Disposes petition 

Bombay HC directs Revenue to grant interest on Rs 1.06 Crores  on refund sanctioned to Qualcomm ( Assessee) u/s 11BB of Central Excise Act; Refusing to quash the order passed by th...View More

Considering 175-days delay in appeal-filing, dismisses Revenue's SLP challenging grant of refund 

SC dismisses SLP by Revenue both on the ground of ‘delay’ as well as on ‘merits’ noting that “There is a delay of 175 days in filing this Special Leave Petition…&r...View More