International Tax Ruling


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

‘Water Cess’ on hydropower ultra vires; Expounds on legislative competence & excessive delegation

Himachal Pradesh HC, in a 100 pager judgement in petitions by power generation companies using river water for production of electricity, holds imposition of ‘Water Cess’ by virtue of...View More

‘Rectification application’ not akin to ‘appeal’ under SVLDRS, goes by ‘plain & natural’ meaning

Madras HC disposes assessee’s challenge to the communications in Form SVLDRS-3, whereby the Designated Committee (DC) required the assessee to pay the amounts towards arrears of tax in terms of ...View More

‘Rectification application’ not at par with ‘appeal’, demarcates between appellate and rectification proceedings

Madras HC disposes assessee’s challenge to the communications in Form SVLDRS-3, whereby the Designated Committee (DC) required the assessee to pay the amounts towards arrears of tax in term...View More

Citing classification of Potato Flakes under CH 11, quashes demand on clearance 

CESTAT quashes demand on clearance of ‘Potato Flakes, finds that as same was classified by Tribunal under Tariff Item No. 11052000, as opposed to department claiming classification under chapter...View More

Quashes duty-demand against Tata Coffee on institutional/bulk clearances through C&F agent 

CESTAT Hyderabad sets aside differential excise duty demand on ‘instant coffee’ packets/pouches of various sizes cleared in bulk by Tata Coffee Ltd. (assessee) to institutional custom...View More

Requiring Bank-Guarantee for provisional release of vehicle purchased from Diplomat "onerous and unreasonable"

Madras HC modifies conditions imposed w.r.t. provisional release of vehicle purchased by Assessee from a Diplomat, quashes onerous and unreasonable imposition of requirement of the execution of a bank...View More

Sets-aside extended-period demand on uplinking-services; Upholds demand including penalty on vehicle renting

CESTAT, Allahabad allows assessee’s appeal in part, rules that provision of uplinking facilities from teleport to customers for broadcasting amounts to services which support the business activi...View More

Revenue’s appeals raising substantial questions w.r.t. classification, non-maintainable 

Calcutta HC renders Revenue’s appeals as non-maintainable since, the core issue raised via the substantial questions of law revolve upon the classification of the product Chrome Concentrate soug...View More

Dismisses Revenue’s SLP w.r.t. classification of Chrome Concentrate, declines interference with HC's order

SC dismisses Revenue’s SLP challenging HC order dismissing Revenue’s appeal on classification of Chrome Concentrate on ground of maintainability as the core issue revolved upon the classif...View More