International Tax Ruling


‘Power to Search’ doesn't mean 'Power to Seal'; Directs unsealing of office-premises

Bombay HC holds that power to search cannot mean “power to seal”, as it is a drastic power and such powers cannot be exercised unless expressly conferred by law and adds that the customs a...View More

Quashes demands imposed for execution of works contract service, allows notification-benefit

CESTAT Kolkata quashes service tax demands imposed on Assessee for execution of a works contract service for supply of machineries under the head “Erection, Installation & Commissioning...View More

Declines to interfere with CESTAT order quashing demand under Erection/Commissioning Service for pre-June 2007 period

SC declines to interfere with the impugned order of CESTAT quashing Service Tax demands imposed under the category of “Erection, Installation & Commissioning Services” for pe...View More

Dismisses Revenue's SLP against CESTAT order dropping extended period demand on related-party clearance 

SC dismisses Revenue’s SLP against CESTAT order dropping demand for extended period of limitation in case involvling dispute over valuation of goods cleared to sister concern; CESTAT cited ...View More

Quashes SCN citing absence of proper 'confiscation' notice; Directs seized gold release 

CESTAT, Mumbai directs release of seized gold on noting the established fact that the owner, has not been issued with notice of intent to confiscate goods seized from its possession and many moons bey...View More

Citing Section 11 B non-applicability, allows interest on delayed refund payment by Dept. 

Meghalaya HC rules on payment of interest on amounts deposited under protest before SCN issuance and refund of same basis favourable Tribunal order; Notes that, Tribunal found that, demand for ex...View More

Relief to SOTC; Dismisses Revenue's appeal challenging order setting-aside liability under BAS against IATA-agent 

SC dismisses Revenue’s appeal against CESTAT order which held International Air Transport Association (IATA) agent not liable to service tax under the head Business Auxiliary Service (BAS) on ta...View More

Dismisses Revenue's appeal against CESTAT-order on classification of Oil in Bunker Tanks 

SC dismisses Revenue’s appeal against CESTAT order holding that Oil contained in the Bunker Tanks in Engine Room/Outside Engine Room of Vessel imported for breaking up is to be assessed with the...View More

Earphones having independent functionality, not part of mobile phones, extends exemption

CESTAT Delhi holds that earphones CX 275s (having microphones) imported by an audio company offering headphones, headsets, etc. is eligible for benefit of exemption Notification No. 57/2017-Cus as ame...View More

Allows credit at factory on input-services received by Usha-Martin at captive-mines

CESTAT Kolkata allows CENVAT credit of service tax availed at factory by Assessee (Usha Martin) in respect of input services received at captive iron-ore and coal mines,&...View More