International Tax Ruling


Copy of judgment dismissing Revenue’s appeal challenging transaction value assessment of chewing tobacco 

SC dismisses Revenue’s appeal against CESTAT ruling, determines that selling chewing tobacco to dealers/distributors for further sale to retailers in HDPE Bags which does not display price, qual...View More

Dismisses Department’s appeal citing CBIC’s Circular on monetary limit for filing appeals 

CESTAT Chandigarh holds the appeal filed by the Department against setting aside of assessment made on enhanced value as per acceptance/admission of importer (assessee) as ‘not maintainable&rsqu...View More

Quashes export demand against JSW Steel for rejecting favorable test-reports without reasons; Orders remand 

Orissa HC, in setting aside the export duty demand of Rs 23 crores against JSW Steel (assessee), holds that demand raised, solely relying upon Test Report of CRCL, Pusa, Delhi and ignoring four other ...View More

'Deliverables' by provider real-test to determine nature of service; Quashes demand under 'Manpower-Supply'

CESTAT Bangalore holds that the real test of determining the nature of service is to go through the agreement to understand, what are the deliverables which the service provider has to deliver to the ...View More

L&T not liable to tax on works assigned to registered sub-contractor; Reads down proviso 

Madras HC holds that the sub-contractor and not contractor (Assessee) is liable to pay the tax on the work assigned by contractor to a sub-contractor registered under the Tamil Nadu General Sales Tax ...View More

‘Penalty’ not payable by assessee availing amnesty-benefit where tax, interest paid prior to AO 

Gujarat HC sets aside assessment orders  (AOs) and notices qua penalty rejecting application filed by assessee for remitting the pending dues under Vera Samadhan Yojana, 2019 (Amnesty Scheme),wit...View More

Quashes erroneous order denying exemption benefit on 'Ignition Combustion Engine' used in manufacturing pumps 

CESTAT Ahmedabad quashes order denying benefit of excise duty exemption under Notification No. 67/95-CE dated March 16, 1995, on Ignition Combustion Engine (IC engines) which are captively consumed in...View More

Quashes subsequent communication post issuance of discharge-certificate sans any ‘finding’ of false material

Bombay HC negates the notion that in a case of voluntary disclosure under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS, 2019) proceedings can be initiated ‘without’ f...View More

Cannot interfere with Tribunal's discretion w.r.t. non-imposition of penalty; Dismisses Revenue's appeal 

Bombay HC dismisses Revenue’s appeal against non-imposition of penalty w.r.t. late payment of service tax on finding no perversity in exercise of discretion, holds that, there can be no s...View More

Reverse-charge levy on steamer-agent, charter-hire, ship-repair service, etc. received outside India unsustainable 

CESTAT Kolkata sets-aside demand confirmed under reverse charge mechanism (RCM) on various services received by assessee (engaged in transportation of crude oil and petroleum products globally apart f...View More