International Tax Ruling


Allows refund to DTA of TED paid by utilizing CENVAT credit on EOU-supplies post GST

Delhi HC dismisses Revenue’s appeals, allows cash refund of Terminal Excise Duty (TED) paid by assessee [Domestic Tariff Area (DTA)] at the time of supply of goods to EOU by utilizing CENVAT cre...View More

Rejecting Form SVLDRS for 'obvious' but not 'material' errors 'arbitrary and unreasonable' 

Delhi HC sets-aside rejection of Form -SVLDRS-I filed online by assessee seeking waiver of interest and penalty after paying the arrears prior to the stipulated date; Calling for liberal interpretatio...View More

Quashes “presumptuous mathematical calculation” of assessable value computed by adding purported freight 

CESTAT, Mumbai quashes orders computing assessable value by addition of purported freight from Iran to Mumbai, holds that the freight that has been ascertained doesn’t even appear to be represen...View More

Quashes penalty imposed for belated furnishing of relevant form for vehicle movement

Rajasthan HC quashes Rajasthan Tax Board’s orders imposing penalty u/s 76(6) of RVAT Act on Assessee for non-production of Form No. VAT-47 at the time of checking vehicle and submitting it later...View More

Rules on classification of unvulcanised ‘Compounded Rubber’ import by MRF 

Customs Authority for Advance Rulings Mumbai (CAAR) rules on classification of ‘Compounded Rubber’ import from suppliers in Thailand, Malaysia, Indonesia, Vietnam through various ports and...View More

LIC, being recipient of service, cannot deny liability on leased property; Directs payment 

Karnataka HC holds that Life Insurance Corporation of India (LIC/Respondent/Lessee) "being an instrumentality of the State should not take up technical pleas and attempt to evade its liability to pay ...View More

Quashes demand under ‘construction service’ and ‘commercial or industrial construction service’

CESTAT Chennai sets aside demand of service tax from October 2004 up to May 31, 2007 under ‘construction service’ and ‘commercial or industrial construction service’ in re...View More

Sustains demand under ‘Manpower Recruitment or Supply Agency’ services to Godrej Household Products

CESTAT Chennai upholds demand of service tax on the service charges paid for various manpower supply services to Godrej Household Products, engaged in the manufacture of mosquito repellent coils,...View More

Quashes demand under “Manpower Recruitment or Supply Agency service” 

CESTAT Chennai sets aside demand under “Manpower Recruitment or Supply Agency service” in respect of execution of the work of packing, loading, unloading and cleaning etc. undertaken by as...View More

Quashes demand under ‘construction service’ and ‘commercial or industrial construction service’ 

CESTAT Chennai sets aside demand under ‘construction service’ and ‘commercial or industrial construction service’ in respect of activity of assessee of construction of office b...View More