International Tax Ruling


Merely showing purchases through invoices insufficient to prove 'bonafide'; Allows Revenue's Revision

Allahabad HC rules that “claim for non-taxability cannot be accepted” once the dealer failed to establish the purchases and the physical movement of goods; Holding that ...View More

Calls for fresh ‘categorical finding’ over ITC on foreign-agent commission payment 

SC allows appeal filed by Zydus Lifescience (medicament/drugs manufacturer, formerly known as Cadila Healthcare Ltd.)  against HC order on claim of Input Tax Credit (ITC) on commission ...View More

Shipping Bill re-assessment not final unless 'speaking order' passed; Rejects refund denial

CESTAT Kolkata dismisses denial of refund claim by Revenue citing assessee’s failure to file appeal pursuant to re-assessment of Shipping Bills (SBS) raising demand ...View More

Degree granted by foreign-university not recognised by Indian-law; Upholds demand under commercial-training 

CESTAT Delhi confirms demand of service tax under ‘Commercial Training or Coaching’ on assessee with regard to imparting of education in the field of Postgraduate Courses in...View More

Declaration in ST-3 returns after audit investigation valid 'quantification' for SVLDRS eligibility

Madras HC considers the declaration of assessee in its ST-3 returns filed after initiation of investigation and audit but before the cut-off date of June 30, 2019 as ‘quantification’ of ta...View More

MTR’s ‘Badam-Milk-Drink’ not 'flavoured milk' but 'beverage'; Stresses on specific classification 

CESTAT Bangalore dismisses MTR Foods' appeal, holds that ‘Badam Milk Drink-Ready to Drink’ is classifiable as ‘Beverages’ under Heading 2202 9030 which is a specific entry for ...View More

Quashes SCN against Britannia proposing refund reversal; Directs inter-department coordination to rectify anomaly 

Karnataka HC quashes show cause notice (SCN) against Britannia Industries (assessee) proposing the reversal of refund (of 70% of net VAT paid as refund from the Department of Industries...View More

Commission from overseas-buyer for services rendered w.r.t. goods procured for exports not ‘intermediary' 

CESTAT Chennai holds that receipt of ‘commission’ from foreign buyers towards a bouquet of services (like monitoring quality, testing samples etc.) is not "mere selling or purchase of good...View More

Levy/adjustment of excise-duty towards destroyed liquor stocks without authority of law

Patna HC allows a batch of writ petitions, rules that, excise duty levy could be only on sale or liquor for human consumption and is not permissible to be levied on destroyed liquor; Remarks “...View More

Quashes demand citing 'nominal' and not 'real' ‘opportunity’ for 'personal hearing'

Madras HC against confirmation of tax demand and penalty under Tamil Nadu General Sales Tax Act, 1959,  holds that, opportunities alleged to have been granted to Assessee are not the real ones, b...View More