International Tax Ruling


Considering pendency of time-barred adjudication issue, directs Assessee to seek adjournment before AA 

SC disposes SLP filed by the Assessee challenging the order of the Bombay HC that declined to stay the adjudication proceedings but deferred the petition for interim relief filed by the Assessee based...View More

Basis SC directives, adjourns case involving delayed adjudication sine-die; Refuses to stay adjudication 

Bombay High Court disposes of writ petitions filed by Assessees recovery proceedings, on the ground that similar issues are pending adjudication before the SC against the Delhi HC judgment that dispos...View More

Grants relief to Thai tourist directing release of seized personal gold ornaments; Interprets ‘baggage rules’ 

Delhi High Court allows writ petition filed by Anjali Pandey, a Thai national, directing the Customs Department to release three gold bangles seized at the Indira Gandhi International Airport, ruling ...View More

Criminal prosecution can proceed simultaneously, if adjudication proceedings not finally determined in Assessee’s favour 

Allahabad HC quashes criminal revision against the order of Special Chief Judicial Magistrate, Kanpur which dismissed Revisionists discharge application against the Criminal prosecution initiated conc...View More

Statements, documents of Income Tax investigation inadmissible as evidence for Excise proceedings 

CESTAT Delhi quashes duty demand against Emgee Cables & Communication (Assessee) premised on allegation of clandestine removal based information received from Income Tax Department on finding that...View More

No service tax on BSNL for providing free mobile phone services to staffs 

CESTAT Delhi rules that BSNL is not liable to pay service tax on the usage of mobile phone facility provided to their employees free of cost to a certain limit; Department alleged that BSNL provided f...View More

‘Notional interest’ on ‘security deposit’ towards renting locker not taxable as banking services 

CESTAT Delhi holds that no service tax can be levied in respect of the notional interest earned on security deposits taken towards renting of safe deposits and private lockers; Revenue alleged that th...View More

Mere gold purchase sans bill insufficient to sustain ‘smuggling’ charge 

CESTAT Delhi holds that “Mere act of purchasing gold without bill is highly insufficient to confirm the grave allegations of conspiring the act of smuggling of gold”, and sets aside the or...View More

Mahindra Reva, having own service station not an ‘Authorized Service Station’; Quashes demand 

CESTAT Bangalore quashes demand of service tax under the ‘Authorized Service Station’ category on finding that Mahindra Reva (assessee) being a manufacturer of electric cars having its own...View More

Film screening by Theaters not ‘Renting of Immovable Property’; Quashes demand on M2K 

CESTAT Delhi quashes service tax demand on M2K Entertainment (owners of M2K Cinemas) under the head ‘Renting of Immovable Property’ and ‘Maintenance Services and Advertisement Servic...View More