International Tax Ruling


Considering assessee’s 'bonafide' in adopting inappropriate ‘revision’ remedy, directs CESTAT to condone delay & adjudicate appeal 

Bombay HC cites reason for dismissing assessee’s condonation of delay application by CESTAT as ‘meagre’ while noticing assessee’s “bonafide belief and that too in good fa...View More

Dismisses writ seeking provisional-release; Imposes cost upon assessee for concealing about confiscation-order 

Madhya Pradesh HC slaps Rs. 25000 cost on writ petitioner seeking provisional release of seized currency finding that “petitioner has suppressed the fact of passing of final order of confiscatio...View More

Dismisses Revenue's appeal challenging classification of Spectrophotometer & Twin-vision scanner used in Ceramic-Industry

CESTAT, Ahmedabad dismisses Revenue’s appeal against order passed by Commissioner w.r.t. classification of products imported for use in ceramic industry; Commissioner (Appeals) mo...View More

Review order against Kalpataru Power disallowing works-contract deductions ‘beyond SCN’, 'without jurisdiction'

Bombay HC holds the review order passed in case of Kalpataru Power Transmission Ltd. (assessee) as beyond the scope of show cause notice (SCN) for violations of prin...View More

Letter to Dept. intimating demand admitted during inquiry/investigation tantamounts to tax quantification 

Gujarat HC holds that letter to Dept. intimating tax-demand admitted during the course of inquiry is due quantification, while finding Department’s perception that there was no “quant...View More

Dismisses BCCI’s writ against CESTAT's 'rectification application' rejection absent ‘mistake apparent from record’ 

Bombay HC dismisses BCCI’s writ challenging rejection of rectification application moved against CESTAT order confirming service tax liability on grant of media rights for telecasting IPL matche...View More

Outbound tours of Hajj-Umrah to Mecca, Medina not liable to service tax

CESTAT Delhi allows assessee’s appeal by holding that tour operators are not liable to pay service tax for performing outbound tours of Hajj - Umrah to Mecca and Medina; At the outset, determini...View More

Specific Entry prevails over common parlance; Upholds CAAR-order on roasted areca/betel-nut classification 

Madras HC upholds CAAR order which held that roasted areca/betel nuts (whole, split and cut) does not fall under Chapter 0802 (which covers fresh or dried areca nuts) but fall under Chapter Heading 20...View More

Challenge to “taxability” of services, lies before SC; Dismisses BCCI’s appeal basis non-maintainability

Bombay HC holds that appeals filed by BCCI raise an issue on the taxability of the services in question, hence these appeals are not maintainable before this Court and the remedy of the Assessee would...View More

Revenue cannot withhold refund where taxpayer succeeded in upsetting assessment: Directs interest payment 

Delhi HC holds that it is impermissible to withhold refund towards demands which are not recoverable, directs refund along with interest from the date when the amount ought to have been paid to assess...View More