International Tax Ruling


Rejects challenge to anti-dumping duty re-imposition sans cause-of-action, reliance on Kumho-Petro case

Bombay HC dismisses petition challenging re-imposition of anti-dumping duty on import of specified ‘Nylon Filament Yarm’ from China, Chinese Taipei, Malayasia, Indonesia and Korea as also ...View More

Extends benefit of Sabka Vishwas Scheme to co-noticee, follows settled precedent 

CESTAT Chandigarh extends benefit of Sabka Vishwas Legacy Dispute Resolution (SVLDR) Scheme to co-noticee, follows precedent set in JPFL Films; Assessee is assailing imposition of penalty under R...View More

Appeal lies before SC where assessment 'amongst others' includes a question on rate/value determination

Jharkhand HC accepts assessee’s preliminary objection in Department’s appeal against order of CESTAT, Kolkata that the appeal would lie before SC u/...View More

Cannot decide classification basis MeiTY policy decision, hands-in classification win to Samsung 

CESTAT Delhi rules in favour of assessee on classification of the front cover, middle cover and back cover of mobile phones by relying on Customs Tariff and nature of goods; Assessee imported front co...View More

Upholds ITC denial where payment not made to selling dealer but third party

Calcutta HC dismisses assessee’s writ, upholds denial of Input Tax Credit where payment is made to third party on behalf of selling dealer;HC elucidates that, it is a well settled principle that...View More

Back-office support to group-entity under sub-contracting arrangement not intermediary' service 

CESTAT Hyderabad dismisses service-tax demand against HSBC Electronic Data Processing India (assessee) on back office support services exported to its group entity [HSBC Global Resourcing Ltd, UK (HGR...View More

Dismisses SLP against HC-judgment holding overseas-entity liable to penalty for under-invoicing, conspiring with importer

SC dismisses assessee’s SLP challenging Delhi HC judgment which upheld penalty against assessee (based outside India) for conspiring with importer by under-invoicing the goods and mis-declaring ...View More

Calls upon proper-officer to decide importer's right to export warehoused goods pending investigation 

Karnataka HC allows assessee (importer) to file request to export the warehoused consignment along with the shipping bills and such other documents to demonstrate the price it will receive on export o...View More

NCCD, auto Cess, Education Cess and Senior Higher Education Cess not payable while claiming excise duty exemption

CESTAT Chandigarh holds that assessee is not liable to pay NCCD, auto cess, Education Cess (EC) and Senior Higher Education Cess (SHEC) and automobile cess while it is availing exemption under Industr...View More

Passenger Service-Fee & Airport Tax collected by Virgin-Atlantic not taxable; Remands matter on 'admin-fee' aspect 

CESTAT Delhi sets-aside demand of service tax alongwith interest and penalty on Virgin Atlantic Airways on the Passenger Service Fee (PSF) and Airport Taxes, refers to own decision in Austrian Airline...View More