International Tax Ruling


Limitation condition to claim refund by SEZ only ‘procedural’, construable liberally; Allows refund

CESTAT Delhi sets-aside order rejecting claim refund of service-tax paid on input services on the ground of limitation by an Special Economic Zone (SEZ) unit by holding that procedural ...View More

Allows credit transfer pursuant to conversion of EOU into DTA; Follows judicial discipline

CESTAT Chennai allows transfer of credit lying in Wipro’s EOU unit to its DTA unit; Notes that Assessee was having central excise registration had an EOU unit which was ...View More

‘Earth Moving Equipment’ not 'automobile'; Packing, repacking of parts thereof not manufacture pre-April 2010

CESTAT, Mumbai (Larger Bench) rules that, ‘Earth moving equipments’ such as compactors, excavators and road rollers cannot be termed as “automobiles” and he...View More

Delhi HC grants interim relief in EY’s writ assailing SCN adjudication as time barred

Delhi HC issues notice in challenge by Ernst and Young Ltd. (EY) to order adjudicating Show Cause Notices (SCNs) dating all the way back to 2013, 2014, 2015, 2016 and 2018 as time barred; Adjudic...View More

Entitles assessee to exemption on site-formation, excavation, earth moving, demolition service to Government

CESTAT Chennai sets aside demand of service tax observing that Assessee rendered the service of site formation and clearance work including the formation of ‘Kaccha Road’ to Governmen...View More

Directs fresh consideration of application under Karasamadhana Scheme; Quashes subsequent recovery from banker

Karnataka HC sets-aside endorsement rejecting benefits under Karasamadhana Scheme (Scheme); In turn, restores appeal of assessee in case its application gets rejected again, observing t...View More

Exporter not liable to pay tax on foreign bank charges; Follows Greenply Industries ratio 

On the issue of service tax liability of exporter-assessee on the foreign banks charges, CESTAT Delhi holds that exporter “are not entitled to pay the service tax”, follows the ratio in Gr...View More

Amount deducted for Foreign Bank Charges not taxable as Banking Services; Dismisses Revenue's Reverse Charge demand

CESTAT Chennai holds that amount deducted by the Foreign bank towards the bank charges during remittance of export sale proceeds are not taxable under the service “Banking and other Financial Se...View More

Citing lapse of time for review of re-assessment order, grants refund of tax

P&H HC grants refund of tax to the Assessee along with statutory interest, holds that the time for getting the reassessment order reviewed has already elapsed and the re-assessment order has alrea...View More

No provision for interest payment over delayed disbursal under GST Budgetary Scheme

Jammu & Kashmir and Ladakh HC rejects Jindal Cocoa’s plea for interest on disbursal amounts under the Budgetary Support Scheme (Scheme) on finding the nature of concession/inc...View More