International Tax Ruling


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

Absent recording of satisfaction towards alleged “suppression”, quashes tax levy, remands matter 

Jharkhand HC quashes order levying tax on sale of Iron Ore by Assessee in exercise of powers u/s 35(7) r/w Section 30(4) of the Jharkhand VAT Act, remands matter to the AO to comply the provisions of ...View More

LG’s Smart-watch capable of transmitting data, working on Google-OS, not wrist-watch; Denies exemption

CESTAT Delhi denies exemption on ‘LG Watch W7’ or ‘G Watch (Smart Watch)’ imported from Korea whilst observing that smart-watch capable of transmitting data and working on...View More

Relaxes pre-deposit condition to 10% considering genuine financial hardship; Invokes inherent powers 

Punjab and Haryana HC, exercising its inherent power under Article 226 of the Constitution, relaxes the condition of making pre-deposit from 25% to 10% of total demand, considering the genuine financi...View More

Quashes order restricting drawback, other eligible refunds on export 

CESTAT, Mumbai holds that the conclusion arrived at in the impugned order for restricting the drawback and other eligible refunds of IGST, ROSL and MEIS benefits on export of goods, is not sustainable...View More

Distillery-unit being part of factory availing area-based exemption not entitled to CENVAT 

CESTAT Delhi denies CENVAT credit on capital goods/input services used in setting up the distillery unit which forms part of the same factory (of assessee, availing area-based exemption vide Notificat...View More

Finds importer entitled for refund of IGST paid on capital-goods imported under EPCG-Scheme 

Gujarat HC finds the importer (assessee) of capital goods under the EPCG Scheme “entitled to be refunded the respective amounts of IGST” which was recovered as condition for allowing exemp...View More

Quashes penalty imposition absent condition fulfilment of best judgment assessment; Remits matter

Madras HC quashes order levying penalty on observing that condition of best judgment assessment has not been considered by the Department before passing the impugned order inter-alia levying penalty w...View More

Mere packing chargers with batteries and labelling them not 'Manufacture'; Quashes demand against 'Eveready-Industries'

CESTAT, Kolkata holds that the activity of mere packing of rechargeable batteries along with battery chargers and labelling the same as “Eveready Recharge/Ultima” and “Uniross/Power ...View More

Goods re-imported into DTA taxable; No scope for interpretation in ‘unambiguous’ SEZ-Act

CESTAT Delhi upholds levy of customs duty on re-import of goods into Domestic Tariffi Area (DTA) unit of Lupin Ltd. (assessee) without any manufacturing activity undertaken in Special Economic Zone (S...View More