International Tax Ruling


Reinstatement interest on delayed Insurance premium payment not exigible to tax, quashes order

CESTAT, New Delhi quashes order levying service tax on re-instatement interest collected by Max Life Insurance on delayed payment of premium by the policy holder to reinstate a lapsed policy; Holds th...View More

Unutilized amount in PLA is assessee's property till debited, limitation not applicable; Allows refund 

CESTAT Mumbai grants refund of unutilized amount lying in the Personal Ledger Account (PLA) which could not be utilized due to introduction of GST, holds that said amount “is not duty” and...View More

Upholds demand on provision of Commercial Coaching against amount collected as tuition fees 

CESTAT, Hyderabad upholds demand on amount collected as ‘tuition fees’ by Assessee providing taxable service of Commercial Coaching for competitive examinations, finds that demand of servi...View More

Sets aside security deposit amount forfeiture of courier alleging suspected psychotropic substance stuffing 

CESTAT Delhi sets aside twin grounds allegations for forfeiture of whole amount of security deposit and imposition of penalty under Courier Import Export (Electronic Declaration and Processing) Regula...View More

Mens-rea not required for imposing statutory penalty; Levy is automatic; Allows Revenue's appeal 

SC allows Revenue's appeal, sets-aside Gujarat HC judgment which held that penalty and interest levied u/s 45(6) and 47(4A) of the Gujarat Sales Tax Act, 1969 is not payable where assessee under-paid ...View More

Quashes order attaching suit property absent fulfilment of ‘basic requirements’ for proclamation 

Delhi HC holds that assessee is a bona fide purchaser of suit property without notice of the sales tax arrears of the Defaulting Company or the consequent charge on the property; Assessee applied for ...View More

Mere service of attachment-order on defaulter not enough, valid ‘proclamation’ necessary; Quashes sales tax attachment 

SC dismisses appeal filed by Department of Trade and Taxes, thereby upholding the HC order setting aside warrant of attachment, consequent show cause notice as well as the eviction notice alleging tha...View More

Penalty not automatic, payable only when assessee wilfully violates provision of taxing statute 

Orissa HC quashes orders of Assessing Authority, First Appellate Authority and Sales Tax Tribunal inasmuch it relates to imposition of penalty u/s 7(5) of Orissa Entry Tax Act (OET Act) upon finding t...View More

Upholds applicability of relevant provision governing calculation of work-contract turnover; Remits matter 

In a revision matter involving computation of taxable turnover of sale of goods involved in works-contract execution, Allahabad HC holds that “ levy of tax on turnover of sale has to be done in ...View More

Upholds CESTAT order on classification of Oil in Bunker-Tanks of engine-room of vessel

Disposing a batch of appeals, SC upholds CESTAT’s order on assessment of Oil in the Bunker Tanks of Engine Room/outside the Engine Room of vessels imported for breaking ...View More