International Tax Ruling


Quashes demand raised by denying abatement on erection/commissioning; Classifies service under works-contract 

CESTAT Kolkata sets-aside order raising demand by denying benefit of abatement Notification No.1/2006-ST on the erection, commissioning and installation activities on account of ‘no show-cause n...View More

Goods sold under separate-contract not includible in value of works-contract executed under turnkey-project 

CESTAT Kolkata allows assessee's appeal, holds that while executing a turnkey project, value of goods sold under a separate contract is not required to be added when discharging service tax on a separ...View More

Upholds interest-denial on delayed refund of Cess; Cites SC's stance in Unicorn Industries

CESTAT, Chandigarh upholds Commissioner (Appeals) order denying interest on the delayed payment of refund of Education Cess and Secondary and Higher Education Cess to Medicament manufacturer availing ...View More

Sets-aside denial of incentive/benefit to Adani Wilmar under State Incentive Scheme post GST 

Calcutta HC sets-aside order holding assessee (Adani Wilmar) ineligible for disbursement/sanction of incentives under the West Bengal State Support for Industries Scheme, 2008 (Scheme) post advent of ...View More

Dismisses Revenue’s SLP finding no justifiable ground to condone 364 days delay 

SC dismisses Revenue’s SLP finding no “justifiable grounds for condoning the delay of 364 days”; Earlier, while dismissing application for condonation of delay and revision, noting t...View More

Dismisses Revenue's revision application filed with delay of more than 3 years 

Allahabad HC dismisses Revenue’s revision petition filed with a delay of 2 years 11 months and 16 days, holds that “The application for condonation of delay having been rejected, the revis...View More

Michelin India not entitled to SVLDRS benefit when there’s no ‘final’ quantification

Madras HC holds that assessee/applicant is not entitled to settle the dispute under the Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 [SVLDRS] owing to non-quantification of demand before cut-...View More

‘Student Interactive Respond System’ serving as unit of ADP Machine, classifiable under CTH 8471 

CESTAT Bangalore dismisses Revenue’s appeal, upholds the order-in-appeal which affirmed assessee’s choice of classification of “Student interactive respond system” under CTH 84...View More

Directs to expedite adjudication of SCN for IGST recovery on water purifier 

Bombay HC in petition by importer/assessee of water purification elements, directs ‘expeditious’ disposal of show cause notice issued on the premise of alleged IGST evasion by the assessee...View More

Notifications imposing service tax on ocean freight for CIF contracts ‘illegal’, cites Mohit Minerals ruling 

Bombay HC, considering Gujarat HC decision in SAL Steel Ltd and Supreme Court’s verdict in Mohit Minerals, accepts importer’s challenge to Notification Nos. 15/2017-S.T., 16/2017-S.T and 1...View More