International Tax Ruling


Parallel appeal and rectification remedy impermissible; Slaps costs for wasting judicial time with delay-condonation-plea 

Bombay HC (Nagpur Bench) imposes costs of Rs 5000 on Assessee for wasting court’s time going into the question of condoning delay (184 days) in filing appeal before the HC u/s 35-G of the Centra...View More

Delay in SCN mandates release of seized goods; Provisional-release does not suspend limitation 

SC dismisses 11 appeals filed by Revenue and allows 2 appeals by Assessees, upholding Delhi HC’s judgement that non-issuance of SCN u/s 124 of Customs Act, 1962 within the time prescribed in Sec...View More

Allows Lehman Brothers’ refund of service tax paid on services received for liquidation 

CESTAT Mumbai quashes order denying refund of excess service tax paid under Reverse Charge Mechanism (RCM) by Lehman Brothers Advisers Pvt. Ltd. (Assessee) on legal and management consultancy services...View More

Quashes proceedings absent mandatory pre-consultation notice; Allows Revenue to re-initiate after holding consultation 

Bombay HC allows writ petition challenging SCN demanding Rs. 3.26 crores service tax, on the ground that it was issued without mandatory pre-consultation as required by CBEC Circular No. 1053/2/2017-C...View More

Only writ courts may waive pre-deposit in rare circumstances; CESTAT lacks such power 

Delhi HC dismisses Assessee’s customs appeal against CESTAT rejection of appeal on ground of failure to comply with pre-deposit condition; Observing that “..CESTAT does not have the power ...View More

SFIS benefits exclusively for Indian-developed brands, not for well-established foreign ones 

Madhya Pradesh HC dismisses Cummins Technologies India’s writ petition challenging DGFT’s decision denying the benefits of ‘Served From India Scheme (SFIS) and subsequent direction t...View More

Dismisses Revenue’s SLP challenging HC’s direction to process CENVAT-credit refund to Blackberry India 

SC finds no reason to entertain Revenue’s SLP challenging the Delhi HC order where SCN demanding sanctioned refund of CENVAT Credit to Blackberry India on basis that Revenue has preferred SLP be...View More

Quashes demand absent valuation exercise by Revenue on equipment supplied by Medall to Franchisee 

Madras HC sets aside Order-in-Original confirming demand of service tax of Rs 11.61 Cr. (approx) against Medall Healthcare Pvt. Ltd.(Assessee) for the period Jan 2016–Jun 2017 in respect of serv...View More

Absent third-party confirmation, record-of-proceedings & Section-108 statement, sufficient for electronic-evidence certification; Restores Appeal 

SC partly allows Revenue’s appeal, setting aside the CESTAT ruling that dismissed Revenue’s case against the importer, alleged to be importing branded food items by declaring lower RSP/MRP...View More

Upholds CESTAT-ruling quashing service tax demand on construction of residential complexes 

SC dismisses Revenue’s appeal on grounds of 255 days delay, as well as on merits, contesting CESTAT Bangalore ruling that quashed the service tax demand on Assessee engaged in activity of constr...View More