International Tax Ruling


Assessee cannot require service-tax authorities to meet VAT demand found payable on Pest Control Contracts

Kerala HC rejects Assessee’s service tax refund plea raised in pursuance of VAT demand, as the instant case is not one where the levy of service tax was under any provision found to be constitut...View More

Biscuits being ‘food-stuff’, refund of tax paid under GTA by mistake not hit by time-bar

CESTAT Kolkata, allows appeal against the order passed by Commissioner (Appeals) upholding Adjudicating Authority’s order rejecting Assessee’s claim for refund of service tax paid on rever...View More

Penalises Commissioner for 'Judicial Discipline' violation; Refers matter to HC for 'Contempt Proceedings' 

CESTAT, Allahabad on observing that the Commissioner has not implemented the order of this Tribunal even after being directed under Rule 41 of CESTAT Procedure Rules, 1982 and having been allowed suff...View More

Reference of ‘today’ in order means date when copy is issued/made ready 

Madras HC sets-aside rejection of appeal on time-bar ground on finding the appeal against refund rejection well within the period of limitation; Against Revenue’s stance that limitation period w...View More

Directs reopening portal to generate Form-C for ENA-purchases made by Alcoholic-Liquor manufacturer 

In a relief to purchasers of Extra Neutral Alcohol (ENA), Madras HC directs the Department concerned and the State Govt to issue Form ‘C’ for all the ENA purchases made by assessee (engage...View More

Non-amendment or non-obtainment of registration by exporter a ‘minor’ procedural infraction; Allows refund 

CESTAT Mumbai allows refund of accumulated CENVAT credit opining that obtaining Service Tax registration is not a prerequisite for claiming refund; In present case, redunds were denied on various grou...View More

Citing directory nature of time-extension provisions under SVLDRS, directs acceptance of payment

Madras HC citing the directory nature of the time extension provisions under SVLDR Scheme, rules that, the application filed by the Petitioner, consequent to the payment made, has to be accepted ...View More

Time-limit for payment under SVLDRS ‘only directory’, directs issuance of discharge-certificate 

Madras HC accepts the declaration made by assessee under SVLDRS, although belatedly, on finding that fixing time limit under the Scheme is ‘only directory in nature’, since if it is mandat...View More

Quashes DRI's SCN against Vasant Adani on jurisdictional ground, cites Canon principle

In the matter arising from the issuance of Quantity Based Advance Licenses to Adani Exports, Gujarat HC holds that the show cause notice issued by the DRI is without the authority of la...View More

Sets-aside area-based exemption denial to 'Laminated paper' manufacturer; No estoppel in claiming correct classification

CESTAT Allahabad sets aside the denial of area-based exemption to assessee manufacturing ‘Corrugated Boxes and Laminated Paper’ at Rudrapur Uttarakhand under Notifications Nos 49/2003-CE a...View More