International Tax Ruling


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

Revenue cannot re-adjudicate/re-quantify amount when processing refund-order; Quashes notice for re-determination 

Madras HC holds that having already assessed and passed the refund order, Revenue cannot issue notice for re-determination of refund without any provision of the law thus, the Assessee is entitled for...View More

Sets aside differential demand over JPC Cess owing to ‘premature’ SCN 

CESTAT Kolkata rules that show cause notice disallowing deduction of Joint Plant Committee (JPC) Cess from assessable value is premature if the RT-12 assessment date [i.e. 1996] is taken as the date o...View More

Drops demand on Boeing-India for expenses reimbursed to seconded employees

CESTAT Delhi finds it fit to drop the entire demand of service tax under the heading ‘manpower services' against Boeing-India on expenses reimbursed to employees seconded from its holding compan...View More

Dismisses Revenue's appeal; Expense reimbursement to seconded employees by Boeing-India not taxable

SC dismisses Revenue's civil appeal assailing the order of CESTAT Delhi which ruled in favour of Boeing India (Assessee) and dropped the demand of service-tax on reimbursable expenses claimed by secon...View More

Directs refund of amount voluntarily paid "under protest" by HSBC, retained by Revenue without authority

Bombay HC rules that the amount deposited by Assessee on the premise that it may face a service tax levy on the interchange income, wouldn’t mean that the deposit under protest would partake the...View More

Assessee cannot require service-tax authorities to meet VAT demand found payable on Pest Control Contracts

Kerala HC rejects Assessee’s service tax refund plea raised in pursuance of VAT demand, as the instant case is not one where the levy of service tax was under any provision found to be constitut...View More

Biscuits being ‘food-stuff’, refund of tax paid under GTA by mistake not hit by time-bar

CESTAT Kolkata, allows appeal against the order passed by Commissioner (Appeals) upholding Adjudicating Authority’s order rejecting Assessee’s claim for refund of service tax paid on rever...View More

Penalises Commissioner for 'Judicial Discipline' violation; Refers matter to HC for 'Contempt Proceedings' 

CESTAT, Allahabad on observing that the Commissioner has not implemented the order of this Tribunal even after being directed under Rule 41 of CESTAT Procedure Rules, 1982 and having been allowed suff...View More

Reference of ‘today’ in order means date when copy is issued/made ready 

Madras HC sets-aside rejection of appeal on time-bar ground on finding the appeal against refund rejection well within the period of limitation; Against Revenue’s stance that limitation period w...View More