International Tax Ruling


Grants bail to accused in gold smuggling case after 15 months custody 

SC permits bail to accused (Petitioner) arrested in the matter of smuggling foreign origin gold after observing that “he has been in custody for more than 15 months”and “deposited th...View More

Expounds on 'Omission' during duty assessment, rejects Revenue's restrictive stand on error-correction scope

Calcutta HC, in an appeal filed by Revenue against CESTAT order concerning levy of customs duty on Vedanta Ltd., rules that the word ‘omission’ appearing in section 154 of the Customs Act,...View More

Quashes DGFT's order denying benefit of Advance Authorisation; Accords expansive meaning to 'manufacture'

Madras HC quashes DGFT’s order raising demand on the stance that no manufacturing activity was involved justifying the benefit under advance authorisation; Holds that the term manufacture as per...View More

Konkan & Indian Railways, not separate entities; Allowing use of Mangalore-Roha line not service

CESTAT Mumbai observes that Konkan Railways (assessee) and Indian Railways “are not separate entities”, finds the service tax demand against assessee “unsustainable” under &lsq...View More

Sets-aside taxability of 'Software License Fee' under OIDAR pre-2008: Dismisses Revenue's appeal

Bombay HC holds that once Revenue has accepted the classification of service (annual software license fee) under the head “Information Technology Software Service” (ITSS)&nb...View More

Sets-aside taxability of 'Software Licence Fee' under OIDAR pre-2008: Dismisses Revenue's appeal

Bombay HC holds that once Revenue has accepted the classification of service (annual software license fee) under the head “Information Technology Software Service” (ITSS)&nb...View More

Validates refund for differential CVD vide BoE amendment; Remands matter for unjust enrichment applicability

CESTAT Mumbai holds that refund claims filed pursuant to the reassessed Bills of Entry (BoE)“are in conformity with the statutory provisions”, sets-aside order con...View More

Mere charging high-fees doesn't alter charitable trust’s identity'; Grants refund to Adani 

CESTAT Ahmedabad allows refund to service recipient [Gujarat Adani Institute of Medical Sciences (assessee/charitable trust)] of service tax paid on medical college construction to the contractor; Rem...View More

Cannot exercise jurisdiction since act of ‘seizure’ against which relief sought performed in Delhi

Jammu & Kashmir and Ladakh HC refuses to entertain writ petition filed against show cause notice (SCN) issued by office of Commissioner of Customs (SIIB), New Delhi (Special In...View More

Upholds suo-moto service tax adjustment by L & T on advance received from customer 

CESTAT Ahmedabad upholds the suo-moto adjustment of excess service tax paid by Larsen & Toubro (assessee) on advance payment (received for power plant construction) towards other service tax liabi...View More