International Tax Ruling


Affirms HC verdict levying Sales-tax at 12% on silk fabric for period Jan-March 2000

SC dismisses assessee’s appeal, finds “..no error in the view taken by the Delhi High Court” levying State sales-tax at the rate of 12% for the period from January 15 to March 31, 20...View More

Body Massager not 'prohibited goods'; Criticises Commissioner's failure to act as "prudent official" 

Bombay HC finds “no substantial question of law” in Revenue’s appeal against CESTAT order which set-aside the order passed by adjudicating officer (Commissioner of Customs), confisca...View More

Quashes demand vis-a-vis stock outside bonded-warehouse with permission; Modifies CESTAT-ruling

SC modifies CESTAT ruling to partially allow assessee's appeal, sets-aside demand, penalty and interest for 264 cases of second-hand steel mill machinery and parts lying outside warehouse, as they wer...View More

Considers Penalty & interest for calculating monetary limit for filing appeal before CESTAT 

Allahabad HC (Lucknow Bench) allows revenue’s appeal, sets aside CESTAT ruling rejecting revenue’s appeal for low tax effect, holds that the amount in dispute is more than the prescribed l...View More

Copy of HC-order quashing Entry-Tax on IMFL under UP Entry Tax Act, 2007

Allahabad HC sets-aside adjudication order for recovery of entry-tax on Indian Made Foreign Liquor (IMFL) for the period of April to May 2005 and the order passed in appeal, directs the authority conc...View More

Copy of SC order upholding differential duty demand for 'camera stabilizer' undervaluation 

SC upholds CESTAT Delhi ruling which set aside the appellate order and restored the original order confirming demand of differential duty for undervaluation of 'camera stabilizer'; In reaching the dec...View More

Services received by Inox SEZ-unit from foreign-based agent not taxable under reverse-charge 

CESTAT Ahmedabad rules on service tax demand for ‘Sales Promotion Commission’ under ‘Business Auxiliary Service’ and on overriding effect of Special Economic Zones Act, 2005 ...View More

Dismisses Revenue's plea to tax 'Mechanical fertiliser facility' construction invoking extended limitation period 

SC dismisses Revenue’s appeal against CESTAT’s order which set-aside service tax demand on construction of Mechanical fertiliser handling and bagging facility rendered by Assessee at Kakin...View More

Declines extension of limitation period w.r.t. levy on 'Mechanical Fertiliser Facility' construction 

CESTAT, Hyderabad holds that extended period of limitation is not invokable by the Revenue against Assessee for raising service tax demand on construction of Mechanical fertiliser handling and bagging...View More

Citing undervaluation of Imported Camera Stabilizers, restores original order rejecting declared value in BOE 

CESTAT Delhi allows revenue’s appeal, quashes the order of Commissioner (A) while restoring the original order which rejected the transaction value declared by assessee for imported‘camera...View More