International Tax Ruling


DGFT Policy Circular amending FTP retrospectively w.r.t. EO fulfilment condition for all exports 'invalid'

Gujarat HC holds that, paragraph no. 5.10(c) in revised Handbook of Procedures -2015-20 r/w Policy Circular dated March 29, 2019 is ‘prospective’ in nature qua the EPCG Authorisation, whic...View More

Denounces Assessee's dishonest conduct for collecting taxes but not remitting to Govt.; Dismisses appeal

Bombay HC declines to entertain appeal filed by Assessee who collected sales tax from its customers but chose not to pay over the sum to the Government and only after he was investigated in pursuance ...View More

Rules on creation of first charge over attached property; State's claim to be given precedence

Supreme Court dismisses Punjab & Sind Bank's appeal in relation to creation of priority for secured creditors, affirms HC’s denial of preference claim by Bank over defaulting borrower’...View More

‘Fee’ collected by Indian-lab for biometric-registration of workers on Malaysian employment-portal not taxable

CESTAT Chennai sets-aside demand of service tax on fees collected by assessee (Indian Lab) for biometric registration of candidates seeking employment in Malaysia and uploading...View More

Sponsored Research Projects undertaken by IIT-Madras for private agencies/Govt. not 'service' 

CESTAT Chennai dismisses the demand of service tax on IIT, Madras [Centre for Industrial Consultancy and Sponsored Research or ICSR] under the head of ‘Scientific and Technical Consultancy&rsquo...View More

Chief Commissioner’s decision an 'appealable order'; Rejects Revenue's challenge to CESTAT's jurisdiction 

Telangana HC holds that no provision under the Customs Act, 1962 envisages that a decision taken by Chief Commissioner (CC) would not be appealable, thus, rejects Revenue’s appeal finding no inf...View More

Quashes order passed in defiance of binding Advance Authority ruling on betel-nut classification

Bombay HC quashes the order passed by Dy. Commissioner of Customs in defiance of Customs AAR (CAAR) order on classification of imported betet nuts; Notes that, DRI officer did not permit the cargo to ...View More

Allows exemption as new Industrial-unit; Rejects Revenue's insistence on District Industries' permission/certificate

CESTAT Chandigarh extends benefit of duty exemption to ‘new unit’ of assessee for manufacturing V.P. Rings while observing that there is no condition in Notification restricting benefit to...View More

Job-worker's service of inserting toothpaste and toothbrush in Colgate's promo-pack not 'manufacturing' 

CESTAT Chandigarh sets-aside the order holding job-worker’s activity of inserting 100 gm toothpaste and one toothbrush in the slots of Colgate’s combo-promo pack wherein one tube of 200 mg...View More

Damping/patching material used in Blast-Furnace treatable as inputs, not capital goods

CESTAT Kolkata allows CENVAT-credit on Carbon Electrode Paste, Tamping Carbon Paste, Whytheat-A, and Castable Refractory, utilized as "damping/patching material" in the blast furnace as...View More