International Tax Ruling


Amnesty Scheme an exemption, cannot be given lenient view for allowing SVLDRS benefit 

Kerala HC holds that the assessee having not attempted to make payment envisaged under the SVLDRS-3 despite accessing the CBIC portal on the penultimate day before the closure of the scheme,...View More

Dispute involving 'value' in alleged consulting-engineer service maintainable before SC; Dismisses Revenue's appeal 

Meghalaya HC holds that the issue w.r.t. value of service cannot be agitated before High Court and that “party has got right only before the Supreme Court in terms of Section 35L"; An appeal was...View More

Only duty element, not fine/penalty construable for computing threshold for appeal-filing 

Delhi HC rules that, for the purposes of determining the threshold limit, only the duty element (and not penalty/redemption fine) needs to be taken into account except in cases where only fine and pen...View More

Rules on interplay between general & special statutes w.r.t. Court's power to condone delay 

Allahabad HC on the premise that statutory interpretation principle of legislative intent assumes ‘paramount importance’, dismisses petition against dismissal of appeal filed by assessee b...View More

Denial of 'transitional arrangement' on non-basmati rice export upon policy amendment "bad-in-law" 

Bombay HC holds as unjustified, restriction imposed vide clause 2 of Notification No. 20/2023 [which amended export policy of Non-Basmati Rice against ITC (HS) code 1006 30 90,  from &l...View More

Crane Services by means of transfer to Transport Department for use being service contract, doesn’t constitute sale 

Rajasthan HC rules that Crane Services provided by the Assessee to Transport Department do not constitute sale as provided u/s 2(35)(iv) of Rajasthan VAT Act and is a contract of service hence, the or...View More

Set aside Revenue’s re-classification of ‘Howaru probiotic culture’ as ‘food preparation’ 

CESTAT Mumbai rejects Customs Department re-classification of imported ‘‘Howaru probiotic culture’ under tariff item 2106 9099 as ‘food preparation’, upholds the assessee...View More

Third-Member answers reference, allows refund of duty-paid on outward-freight by manufacturer in J&K 

CESTAT Chandigarh, in a reference to a Third member, allows refund of excise duty paid by assessee (availing area-based exemption) on outward freight charges for transportation of goods from their fac...View More

‘Invoice-wise break up not required in returns’; Quashes 'extended period' demand on HeroMoto Corp 

CESTAT Delhi sets aside demand on availment of CENVAT credit on services of repair and maintenance of vehicle while ruling on the Department’s allegation of non-disclosure of the information tha...View More

Cash refund of Cesses balance not allowable by mere transition to Tran-1 

CESTAT Delhi upholds Commissioner’s stance that there is no provision in CENVAT Credit Rules, 2004 (CCR) or Central Excise Act, 1944, to allow cash refund of Cesses (Education Cess and Higher Se...View More