International Tax Ruling


Bombay HC allows exemption to Raymond Limited for manufacture of polyester tops 

Bombay HC allows exemption to Raymond Limited (assessee) for manufacture of polyester tops; On interpretation of the term 'staple fibres used in serial No.10 of Notification No.30/2004 dated July 09, ...View More

Quashes demand on Ericsson India, excludes Technical know-how royalty from transaction-value absent sale pre-condition 

CESTAT Delhi sets aside customs duty demand, interest and penalty on Ericsson India, ruling that royalty paid to its parent company (Telefonaktiebolaget LM Ericsson, Sweden) for technical know-how in ...View More

Retrospective withdrawal of purchase tax subsidy to Sugar-Mills offends legitimate expectation; Upholds Tribunal’s order 

Madras HC dismisses Revenue’s writ petition, upholds Tamil Nadu Taxation Special Tribunal’s ruling allowing Ponni Sugars (Erode) Ltd (Assessee). to retain purchase tax subsidy, holding tha...View More

VAT credit cannot be denied to purchaser for selling-dealer non-deposit of tax 

Delhi HC answers the substantial question in Assessee’s favour that VAT authorities are not justified in disallowing the input credit claimed by a purchasing dealer for non-deposit of tax by the...View More

Intermixed Special-Kerosene-Oil intended for Public Distribution System use, exempt; Upholds demand drop against BPCL 

SC dismisses Revenue's appeal against CESTAT Mumbai ruling that quashed excise duty demands on account of transit loss and intermixing of Special Kerosene Oil (SKO) with Motor Spirit (MS) or...View More

Upholds ITC benefit for purchaser-dealer despite selling-dealer's failure to deposit tax

SC dismisses Revenue’s civil appeal challenging the Delhi HC’s judgment, which held that purchaser dealers are entitled to claim ITC even where the selling dealers failed to deposit the co...View More

Slams DRI for retrieving cleared imports sans ‘reason-to-believe’; Rules Sections 47, 106 inapplicable 

Bombay HC deplores the “high-handed” conduct of the Intelligence Officer, DRI (Respondent No. 6), who forcibly brought back two containers of imported dry dates (56 tons) to the Container ...View More

Directs Adjudicating-Authority to conclude remand-proceedings on mall-owner’s tax liability for electricity supplied to tenants 

Delhi HC disposes of writ filed by TARC Projects Ltd. (Assessee) challenging service tax levy on electricity charges recovered from tenants of Moments Mall, noting that the Appellate Authority has alr...View More

Service tax not leviable on technical inspection and business exhibition services performed outside India 

CESTAT Chennai holds that service tax cannot be levied on services provided and consumed outside India while allowing appeals against demands raised under reverse charge for “Technical Inspectio...View More

Pre-deposit refund must be paid in cash u/s 142 of CGST Act; Quashes order 

CESTAT Delhi allows appeal of Assessee engaged in manufacture of shock absorbers, directing refund in cash of around Rs.6.60 lakhs paid through CENVAT as pre-deposit during litigation; Notes that thou...View More