International Tax Ruling


Grants refund of pre-deposit along with interest to Otis Elevator from date of Tribunal order

Delhi HC holds that a pre-deposit would become refundable the moment an appellate authority comes to hold in favour of the assessee (Otis Elevator) and demands come to be annulled; Reli...View More

Quashes Demand under Amnesty Scheme by creating artificial tax shortfall after adjusting interest 

Gujarat HC quashes Demand Notice of VAT issued by Revenue under Amnesty Scheme by creating an artificial shortfall of tax payment as a result of illegal adjustment and also sets-aside the action of mo...View More

SCN non-adjudication within time absent demonstrating impossibility ‘detrimental’ to taxpayer, exchequer

Delhi HC observes that In absence of any ground evidencing impossibility to adjudicate the show cause notice (SCN) and determine the amount of duty within the prescribed period, "the impugne...View More

Duty Free Shops eligible for refund? Matter requires "substantial consideration"; Allows Revenue's review petition 

SC (3-Judge Bench) allows Revenue’s review petition against judgment passed in the case of Flemingo Travel Retail Ltd. [operating duty free shop (DFS) at Mumbai international airport] holding th...View More

Duty Free Shops eligible to refund? Matter requires "substantial consideration"; Allows Revenue's review petition 

SC (3-Judge Bench) allows Revenue’s review petition against judgment passed in the case of Flemingo Travel Retail Ltd. [operating duty free shop (DFS) at Mumbai international airport] holding th...View More

Provisional attachment invalid when not extended beyond one year after expiration 

Bombay HC lifts provisional attachment of DEMAT accounts belonging to an ex-director of a company after noting that the period of one year from the date of service of the order as per section 35(2) of...View More

Quashes demand where parties entered into 'revenue sharing arrangement' to manage agri-logistics

CESTAT Delhi quashes service tax demand against Shubham Logistics (SSLL) and Rajasthan State Warehousing Corporation (RSWC) [assessees] observing that both of them are participants...View More

End-use decisive for classification of 'Sanitarywares' used in kitchen, toilet or bathroom

Delhi HC classifies ‘sanitarywares’ [made of more than 90% brass and chrome plated] under Heading 741802 of Customs Tariff Act [Sanitary and Bathroom Fittings including parts components th...View More

Dismisses SLP against HC order refusing condonation of 10-year delay in filing appeal

SC dismisses SLP against Madhya Pradesh HC order refusing to condone a delay of 10 years in bringing appeal against CESTAT order confirming liability under &lsq...View More

'Autologous Micrograft Treatment' for Hair-Loss a 'healthcare-service', however, 'Radio-Frequency' a ‘cosmetic-surgery’ 

CESTAT Delhi drops service tax demand on the provision of ‘Autologus Micrograft Treatment’ (AMT) to treat baldness observing that said treatment provided by assessee (engaged in providing ...View More