International Tax Ruling


Allows HDFC Bank's appeal against Tribunal-order levying penalty for tax non-payment on repossesed-vehicle sale

Delhi HC quashes the Tribunal’s order that affirmed the imposition of penalty u/s 86 of DVAT Act upon HDFC Bank Ltd. (Assessee) on account of non-payment of tax on the sale of repossessed vehicl...View More

Rules on taxability of unbilled revenue & advances received by contractor from Associated Enterprise

CESTAT, Chennai upholds taxability of advances received by assessee (engaged in civil construction business) during the tax period from associated enterprise (AE), however, states that, unbi...View More

Industrial-Unit cannot be denied promised incentive due to backward-status withdrawal; Distinguishes VVF case

Himachal Pradesh HC allows a bunch of writ petitions, holds that, State having promised exemption from payment of VAT/CST to Industrial units (Assessee) for specific period under Industrial Policy, 20...View More

CFS liable to indemnify goods pilferage loss under Handling Cargo in Customs Area Regulations

Bombay HC rules on recovery of value of lost goods when pilfered, from Container Freight Station (CFS) under Handling of Cargo in Customs Area Regulations (HCCAR) by holding that Regulation 5(6) kicks...View More

Amazon's 'Echo-Family', not classifiable as speakers but communication device; Extends exemption; Modifies AAR 

Delhi HC rules in favour of Amazon (assessee), sets-aside ruling of Customs AAR (CAAR) to the extent it classifies certain devices in ‘Echo Family’ (with inbuilt Alexa Technology) like Ech...View More

Extends benefit under SVLDRS where main noticee settles duty, declaration filing ‘procedural’ 

CESTAT Chandigarh extends the benefit of settlement of duty under Sabka Vishwas Legacy Dispute Resolution Scheme (SVLDRS) to assessee who is a co-noticee in a CENVAT credit recovery matter against Can...View More

Dismisses Revenue’s SLP against Karnataka HC judgment on classification of charger sold with mobile-phone 

SC dismisses Revenue's SLP in issue concerning mobile charger classification when sold in composite pack along with mobile phone; SLP has been filed against judgment of Karnataka HC which held th...View More

Directs granting remission benefit under RoDTEP scheme on sugar exports under quota

Gujarat HC finds the exporter of sugar (assessee) eligible to claim the RoDTEP scheme (Remission of Duties and Taxes on Exported Products) benefits, where sugar was exported meeting the conditions sti...View More

Revenue’s approach for home-UPS classification ‘perfunctory’; Remits matter for examining usage with IT-products 

Madras HC deems determination of classification arrived at by Revenue of home Uninterrupted Power Supply (UPS) taxable at 14.5% as per residuary entry to be done in ‘perfunctory manner&rsqu...View More

Affirms service tax demand of over Rs. 30 lakhs on Advertising Agency

CESTAT Allahabad sets-aside demand of service tax by granting assessee abatement on print media to the extent of 85%, in terms of Circular No. 341/43/96-TRU dated October 31, 1996 as also quashes dema...View More