International Tax Ruling


Dismisses assessee's SLP against HC's dismissal of writ seeking mandatory pre-deposit condition waiver 

SC dismisses Assessee’s SLP against HC judgment dismissing writ petition against Tribunal' order denying waiver of mandatory pre-deposit condition for filing statutory appeal;&nbs...View More

Writ jurisdiction not meant to grant waiver of statutory pre-deposit condition for filing appeal, dismisses writ 

Bombay HC rules that writ jurisdiction is not meant to grant any benefit to parties like the Assessee or to enable him to get over the statutory condition of pre-deposit for filing appeal imposed by S...View More

"Mahindra Bolero Camper" not ‘station wagon’, but vehicle for goods transport only 

CESTAT Hyderabad classifies "Mahindra Bolero Camper" and its variants under CETH 8704 as vehicle for transportation of goods; Rejecting Revenue’s contention that said vehicle, by its product cat...View More

Quashes order demanding 5%/6% of exempted service value where assessee reversed proportionate credit 

CESTAT Mumbai sets-aside order demanding CENVAT credit under Rule 6(3) along with interest and penalty on common input services considering proportionate credit reversal by assessee w.r.t. exempt outp...View More

Period during which writ pending before HC excludible for computing limitation for statutory-appeal 

SC allows assessee's civil appeal, observes that, the period during which the matter was pending before High Court (HC), ought to be excluded since the HC specifically granted liberty to assessee to f...View More

Demand-Notice against works-contractor for Chennai Metro's failure to deduct TDS 'without jurisdiction'

Madras HC holds that Chennai Metro Rail Ltd. (CMRL/contract-awarder) is responsible for TDS deduction and if CMRL failed to deduct the amounts u/s 13(1) of the TNVAT Act, 2006, machinery under Section...View More

Dismisses Revenue's appeal against CESTAT-ruling quashing safeguard-duty on 'Diffused/Undiffused Silicon Waffer' 

SC dismisses Revenue’s appeal against CESTAT ruling which quashed demand of ‘safeguard duty’ on Diffused/Undiffused Silicon Wafer/Blue Wafer (DSW); While accepting Assessee's content...View More

Quashes demand on non-compete clause in share- transfer agreement between 'Ola' & 'Taxi for Sure' 

CESTAT Bangalore sets-aside service tax demand on non-compete clause in a share transfer agreement to sell personal holding of equity shares by Serendipity Infolabs Pvt. Ltd. (SIPL/Assessee) operating...View More

‘Liquidated Damages’ not construable as price of cars, rules in favour of Volkswagen

CESTAT Mumbai rules in favour of assessee in respect of whether the ‘Liquidated Damages’ paid by Skoda Auto India Pvt. Ltd. (SAIIPL) to it are part of price of cars sold by assessee and li...View More

Upholds confiscation of readymade garments overvalued to claim export-benefits, reduces fine / penalty 

CESTAT, New Delhi upholds confiscation of readymade garments found to be overvalued to claim undue export benefits during market survey however, reduces the redemption fine to Rs. 2,00,000/- and penal...View More