International Tax Ruling


Dismisses assessee’s revision petition against Tribunal-order condoning 1365 days delay in appeal-filing 

Allahabad HC dismisses assessee’s revision petition against an order passed by Commercial Tax Tribunal which condoned a delay of 1365 days in filing the appeal by Revenue; HC finds that &ld...View More

Sets-aside 5% demand against pharma-manufacturer on goods cleared availing beneficial exemption notification 

CESTAT Ahmedabad sets-aside the demand of 5% on value of cleared goods availing benefit of Notification No. 108/1995-CE (supplies to UN/International Organisations or Project) in appeal by manufacture...View More

Dismisses Revenue's challenge to CAAR-order on betel-nut classification in exercise of writ jurisdiction 

Madras HC dismisses Revenue’s writ petition challenging classification adopted by assessee-importer w.r.t. ‘Betel nut’(Unflavoured supari) under Tariff Sub Heading 2106 90 30 of Sche...View More

'Special Additional Duty' construable as customs-duty; Upholds interest-levy on short CVD payment 

In a 142 page ruling, CESTAT Kolkata upholds the order of lower authority finding the assessee liable to pay interest on the short levied Countervailing Duty (CVD), u/s 28AA of the Customs Act; Heavil...View More

Rejects challenge to anti-dumping duty re-imposition sans cause-of-action, reliance on Kumho-Petro case

Bombay HC dismisses petition challenging re-imposition of anti-dumping duty on import of specified ‘Nylon Filament Yarm’ from China, Chinese Taipei, Malayasia, Indonesia and Korea as also ...View More

Extends benefit of Sabka Vishwas Scheme to co-noticee, follows settled precedent 

CESTAT Chandigarh extends benefit of Sabka Vishwas Legacy Dispute Resolution (SVLDR) Scheme to co-noticee, follows precedent set in JPFL Films; Assessee is assailing imposition of penalty under R...View More

Appeal lies before SC where assessment 'amongst others' includes a question on rate/value determination

Jharkhand HC accepts assessee’s preliminary objection in Department’s appeal against order of CESTAT, Kolkata that the appeal would lie before SC u/...View More

Cannot decide classification basis MeiTY policy decision, hands-in classification win to Samsung 

CESTAT Delhi rules in favour of assessee on classification of the front cover, middle cover and back cover of mobile phones by relying on Customs Tariff and nature of goods; Assessee imported front co...View More

Upholds ITC denial where payment not made to selling dealer but third party

Calcutta HC dismisses assessee’s writ, upholds denial of Input Tax Credit where payment is made to third party on behalf of selling dealer;HC elucidates that, it is a well settled principle that...View More

Back-office support to group-entity under sub-contracting arrangement not intermediary' service 

CESTAT Hyderabad dismisses service-tax demand against HSBC Electronic Data Processing India (assessee) on back office support services exported to its group entity [HSBC Global Resourcing Ltd, UK (HGR...View More