International Tax Ruling


Sets-aside Notification imposing ban on commercial dog import; Cites absence of 'necessary scientific study’

Madras HC in writ petition by a individual, an avid dog lover and a member of the Kennel Club of India and several canine clubs, sets-aside Notification of 2016 imposing a ban on import of commercial ...View More

‘Delayed Payment Charges’ collected by Cholamandalam Investment & Finance Co. not consideration for service

CESTAT, Chennai allows assessee’s appeal, rules that the ‘delayed payment charges’ collected from borrowers, cannot be held to be ‘consideration’ as p...View More

Sales-tax exemption certificate a ‘sovereign assurance’; Benefit available despite any specific VAT-notification

Karnataka HC dismisses Revenue’s appeal challenging entitlement of assessee (a tourism unit) to benefit of exemption on sale of food articles and beverages, where no notifica...View More

Grants relief to Bombay Chamber of Commerce & Industry; Quashes extended period demand

CESTAT, Mumbai sets-aside demand beyond normal limitation period imposed on Assessee (Bombay Chamber of Commerce & Industry) relating to receipts pertaining to issuance of cert...View More

No prohibition on "Body-Massager" import; Characterisation as 'obscene article' based on perceived use untenable 

CESTAT Mumbai rejects the plea of Department that ‘body massager’ by its probable use/misuse, shape, features can be characterized as ‘obscene article’ and therefore, prohibite...View More

Recovery of unpaid salary from employees leaving Kellogg not ‘Consideration’, outside service-tax ambit 

CESTAT Mumbai sets-aside demand on notice period recovery, follows precedent holding that same is out of salary which is not covered by provisions of service tax; Revenue sought to recover an amo...View More

Remuneration received by SBI from RBI for handling PPF accounts not taxable pre- Sept 2004 

CESTAT Mumbai quashes order holding SBI liable to pay service-tax on remuneration received from RBI in relation to management of PPF accounts as it amounts to ‘all forms of fund management&rsquo...View More

Sets-aside direction of absolute confiscation, allowing goods redemption subject to re-export

CESTAT Bangalore irection of absolute confiscation, allowing goods redemption subject to re-exporton payment of redemption fine and penalty; Assessee manufacturing paints for which they import industr...View More

Allows duty-drawback under MEIS Scheme, goes by intent to claim “Reward” in shipping-bill

Gujarat HC allows assessee duty drawback benefit under the Merchandise Export from India Scheme (MEIS) where it faced problems with “YES/NO clicking”  at the time of filing of the shi...View More

Designated Committee authorised to rectify SVLDRS statement after stipulated-date for valid reasons 

Madhya Pradesh HC rules that Designated Committee (DC) under the SVLDRS Scheme (Sabka Vishwas Legacy Dispute Resolution Scheme) has authority to modify Form SVLDRS-3 Statement issued u/s 127 of the Fi...View More