International Tax Ruling


7-year delay in fixing hearing and taking up adjudication unreasonable, violates Constitution 

Jharkhand HC in a matter where the adjudication of SCN was kept in suspended animation for more than 7 years, holds that “Fixing personal hearing..and taking up adjudication after more than 7 ye...View More

Citing voluntary acceptance of enhanced value, declines confiscation of goods, penalty imposition 

CESTAT, Ahmedabad holds that imported goods (Injection moulding machine) were not liable for confiscation on account of description, and also the valuation since same depended upon usage, which was ar...View More

Upholds liability of Nissan, India to pay tax under RCM on salaries paid to secondees

CESTAT Chennai upholds service tax demand for the normal period on Renault Nissan, India on the provision of secondment of employees from Nissan Motor, Japan (NM) under the head 'manpower recruitment ...View More

SIM card dealer not liable to tax on commission received from mobile company 

CESTAT Ahmedabad sets-aside demand on receipt of commission from mobile company against sale of SIM card, holding that “In MRP, commission is already included and on that MRP, mobile company has...View More

Duty imposition as “beneficial owner” of smuggled goods due to untraceable Importer unsustainable 

Madras HC dismisses Department’s characterization of Petitioner as “beneficial owner” as per Section 2(3A) of Customs Act, 1962 merely because it was unable to trace out and locate t...View More

Quashes extended period demand on goods diverted for home consumption from export warehouse

CESTAT Kolkata  quashes extended period demand raised on goods diverted and cleared for home consumption from Export warehouse where the duty on such goods alon...View More

“Any services” received for setting ‘Plant’ for factory-expansion, cenvatable 

CESTAT Kolkata allows manufacturer of iron and steel products (assessee) to take cenvat credit on various input services utilized for setting up of a plant/factory as “without setting up of a pl...View More

Copy of order classifying 'Baghban Chewing Tobacco' as 'Zarda Scented Tobacco’ 

SC delivers verdict in a batch of appeals filed by the Revenue and assessee concerning the classification of ‘Chewing Tobacco’ and ‘zarda/jarda scented tobacco’; In the set of ...View More

Allows refund of excess-duty to 100% EOU arising on debonding vis-a-vis subsequent removal 

CESTAT Kolkata allows refund of excess self-assessed excise duty paid by 100% EOU on finished goods (PET Resin) and manufactured waste lying in closing stock pursuant to debonding from EOU Scheme vis-...View More

Strikes down Trade-Notice on broken rice export owing to no ‘nexus’ with policy objective

Delhi HC sets aside DGFT Trade Notice No. 08/2023 dated June 20, 2023 on procedure for allocation of export of broken rice to Senegal, Gambia and Indonesia, having not found any 'rational nexus' betwe...View More