International Tax Ruling


Absent invocation of a specific provision in SCN, imposition of penalty unsustainable 

Allahabad HC sets aside penalty imposed under Section 54(1)(15) of UP VAT Act, 2008 for transporting computers without Form 39, holding that the order is void ab initio as no notice was issued under a...View More

Allows L& T exemption on concrete-girders manufactured off-project site and cleared to Banglore Metro project 

CESTAT Bangalore finds Larsen & Toubro Ltd. (assessee) eligible for central excise duty exemption on clearance of ‘reinforced concrete girders’ manufactured by assessee in precasting y...View More

Sub-contractor liable for service tax despite main contractor’s payment; Remands matter for recomputation 

CESTAT Ahmedabad rules that a sub-contractor remains liable to pay service tax even if the main contractor has already paid it, while remanding the matter for recomputation of demand under ‘Cons...View More

Food sales at PVR Counters not services, taxable only in Gold class 

CESTAT Delhi rules that supply of food and beverages over the counter within a cinema complex does not constitute a taxable ‘service’ but is merely a transaction of sale of goods; Examinin...View More

Charges of ADD evasion without clear exposition of linkages with COO violation unsustainable 

CESTAT Chennai quashes order passed by the Commissioner of Customs regarding the import of PVC flex banners from China via Malaysia allegedly to evade anti-dumping duty (ADD); Noting that Assessee sta...View More

Commissioner's order passed without proper/sufficient hearing opportunity "vulnerable", "liable to be impeached" 

Orissa HC quashes Commissioner (A) order that held assessee’s technical support and consultancy services to foreign client as not export of services but ‘intermediary services’ solel...View More

Citing delay, dismisses appeal against CESTAT-ruling classifying ‘cargo handling services’ as ‘courier service’ 

SC, on ground of delay, dismisses Assessee’s civil appeal against CESTAT Delhi ruling where it classified assessee’s ‘cargo handling services’ as “courier service” ...View More

Cargo handling with undertaking regarding contraband, currency notes etc taxable as courier service 

CESTAT Delhi holds that Assessee providing ‘cargo handling services’ to various clients, which includes door-to-door delivery on extra charges, is taxable as “courier service” ...View More

Quashes trial-court’s order calling for records without jurisdiction; Calls it ‘patently perverse’ 

Delhi HC sets-aside order passed by the Trial Court in a miscellaneous proceeding initiated suo-moto calling for records from customs authorities on confiscated counterfeit goods imported in the name ...View More

Dismisses Revenue's appeal against HC-judgment quashing penalty against HDFC Bank, basis delay 

SC dismisses Revenue’s appeal in dispute involving penalty imposition for non-payment of tax on sale of repossessed vehicles on ground of delay “of 405 days in filing the Special Leave Pet...View More