International Tax Ruling


Dismisses exporter's SLP against HC’s direction to file SCN-reply considering provisional release 

SC, dismisses SLP by assessee-exporter against Bombay HC order which disposed off the writ petition praying for setting aside of show cause notice (SCN) issued by the Additional Commiss...View More

Revenue not justified in refusing 'provisional-release' of goods seized post-clearance basis some investigation

Bombay HC directs Asst. Commissioner of Customs to allow provisional release of ‘Ethanol Absolute’ imported by assessee after it was seized on alleged mis-classification ground post grant ...View More

Citing 412-days delay, dismisses Revenue's appeal w.r.t. classification of 'Minute Maid Nimboo Fresh

SC dismisses Revenue’s civil appeal against CESTAT order passed in case of Hindustan Coca Cola Beverages Pvt. Ltd. (Assessee/HCCBPL) on the ground of inordinate delay of 412 days in filing the C...View More

Asks to file reply to show cause notice, disposes exporter’s writ 

Bombay HC asks assessee to respond to show cause notice (SCN) issued by the Additional Commissioner of Customs, SIIB (Exports) [Revenue] and issues directions to the Designated Officer to “follo...View More

Demand raised beyond limitation period owing delayed finalization of provisional BoE's 'void ab initio'

Jharkhand HC declares the original as well as appellate order raising a demand of differential duty on the score of mis-classification of imported ‘Steam Coals’ “void ab initio and a...View More

‘Covers’ a part of cellular-phones; Dept. un-bound by Circulars running ‘afoul’ declared law 

CESTAT Chennai in appeal by an American headquartered electronics manufacturer (assessee), rules on both classification and applicability of Exemption Notification on parts of cellular phones like &ls...View More

SVLDRS-declaration falls under 'arrears', not 'litigation' category when final hearing concluded before appointed-date

Madras HC finds no infirmity in stance of Designated Committee (DC) in classifying Petitioner’s case under the category “arrears” and not “litigation”, however, sets-...View More

Quashes demand raised by denying abatement on erection/commissioning; Classifies service under works-contract 

CESTAT Kolkata sets-aside order raising demand by denying benefit of abatement Notification No.1/2006-ST on the erection, commissioning and installation activities on account of ‘no show-cause n...View More

Goods sold under separate-contract not includible in value of works-contract executed under turnkey-project 

CESTAT Kolkata allows assessee's appeal, holds that while executing a turnkey project, value of goods sold under a separate contract is not required to be added when discharging service tax on a separ...View More

Upholds interest-denial on delayed refund of Cess; Cites SC's stance in Unicorn Industries

CESTAT, Chandigarh upholds Commissioner (Appeals) order denying interest on the delayed payment of refund of Education Cess and Secondary and Higher Education Cess to Medicament manufacturer availing ...View More