International Tax Ruling


Handheld Barcode Scanners not classifiable as ‘smartphone’ for cellular ancillary function; Exempt under CTH 84716050 

CESTAT Delhi holds that ‘Newland NLS Handheld Barcode Scanners’ used for scanning barcodes (1D/2D) and processing data in order to increase the efficiency of functions in supply chain mana...View More

Copy of SC-judgment quashing customs duty on electricity removed by Adani-Power from SEZ to DTA 

SC sets aside the 2019 Gujarat HC judgment that had refused to grant Adani Power Ltd. (Assessee) a declaration that no customs duty was leviable on electrical energy generated in its SEZ-based power p...View More

Unutilized CENVAT-credit refund not deniable merely because credit not shown in same ST-3 quarter 

CESTAT Bangalore partially allows KPMG’s appeal on the issue of refund of service tax paid on back office services in terms of Export of Services Rules, 2005 and as per Rule 5 of CENVAT Credit R...View More

Mutual Funds units subscription not sale/purchase of securities, no section 66D exemption; Quashes credit-reversal 

CESTAT Delhi holds that “activity of subscription and redemption of units of Mutual Funds cannot be said to be an activity of sale and purchase of the securities. It would, therefore, not be an ...View More

Dismisses Adani Power writ seeking declaration and refund of duty paid on electricity cleared from SEZ to DTA 

Gujarat HC dismisses Adani Power Ltd writ seeking a declaration that there was no liability to make payment of customs duty as per rates prescribed under the Notification No.21/2002-Cus, No.91/2010-Cu...View More

Pre-SCN consultation mandatory, even in cases where Department alleges fraud/suppression; Circular applies without exception 

Madras HC, in a batch petitions, quashes the SCNs and assessment orders, holding that pre-consultative process under the Central Excise Act is mandatory prior to issuance of SCN on the merits of the m...View More

DRI officials cannot be subjected to cross-examination without showing prejudice; Upholds denial 

Delhi HC upholds order and SCN of Addl. Commr. of Customs vide which Assessee’s request for cross-examination of witnesses and DRI officers who investigated the present case, was denied, observi...View More

Rejecting United-Spirits’ GST ambiguity claim on extra-neutral-alcohol, confirms interest on belated VAT payment 

Bombay HC (Goa Bench) dismisses writ petition by United Spirits Ltd. (Assessee) challenging levy of interest at 18% u/s 25(4) of the Goa VAT Act, 2005 r/w Rule 24(4) (tune of Rs. of Rs 53.58 lakh) on ...View More

Refund denial due to Revenue contemplating SLP against Vedanta ruling, unreasonable; Revive proceedings 

Orissa HC quashes an order denying compensatory interest on delayed refund of excess customs duty collected pursuant to provisional assessment nearly 18 years ago; Court notes that Assessee’s cl...View More

Charges collected by police for providing security services to private-entities not taxable prior to July-2012 

Madras HC allows writ petitions filed by the Greater Chennai Police Commissionerate (Assessee) quashing the demand on charges collected for police bundobast/security services for the period May 2006 t...View More