International Tax Ruling


Rajasthan’s VAT exemption to locally manufactured Asbestos-Sheets & Bricks, discriminatory under Article 304(a); Strikes-down Notification 

SC declares Rajasthan Government's Notification No. S.O.377 dated March 9, 2007, granting VAT exemption on sale of ocally manufactured ‘asbestos cement sheets’ and ‘bricks’, ha...View More

Copy of Delhi HC-judgment holding redemption fine forms part of ‘duty, interest, penalty’ under SVLDRS 

Delhi HC directs reconsideration of the Sabka Vishwas (Legacy Dispute Resolution/SVLDRS) Scheme application, SVLDRS-01 by holding that “redemption fine would be covered under duty, interest and ...View More

Quashes CAAR-ruling refusing renewal application in case of Apple Watch Bands; Orders fresh consideration 

Bombay HC allows Apple India writ petition, quashes the Customs Authority for Advanced Ruling (CAAR) which refused to entertain a renewal application in case of Apple Watch non-leather Bands; Observin...View More

Slaps costs on Revenue for unjustly denying VAT-refund to L&T despite clear audit-report, self-assessment 

Tripura HC allows Larsen & Toubro Ltd's (Assessee) writ petition relating to refund of works contract VAT TDS for FY 2014–15, directs VAT authorities to process and refund the excess amount ...View More

‘Smart card’ not classifiable as ‘part of Set Top Boxes’; Quashes penalties 

CESTAT Delhi holds that smart card/viewing cards imported separately from Set Top Boxes (STBs), although used in them by Videocon D2H Limited (now Dish TV India Ltd.)/Assessee is classifiable under CT...View More

Copy of SC-judgment upholding demand on AAI for export cargo handling as ‘Airport Services’ 

SC upholds service tax demand on AAI (Assessee) under the head ‘airport services’ u/s 65(105)(zzm) of the Finance Act, 1994 for rendering export cargo handling services; Consequently, conf...View More

Quashes higher duty demand on Branded Chewing Tobacco 

CESTAT Allahabad sets aside demand of duty premised on change of classification of Branded Chewing Tobacco (BCT) or Jarda Scented Tobacco (JST) from March 01, 2015 and holds that BCT is classifiable u...View More

AAI’s export cargo handling taxable as ‘Airport Services’, not ‘Storage & Warehousing’; Quashes extended-period demand 

CESTAT Delhi quashes service tax demand on Airport Authority of India for export cargo handling under ‘storage and warehousing services’ up to September 9, 2004; Holds that till the shipme...View More

Government decision to levy or not to levy ADD appealable before CESTAT 

CESTAT DELHI (Larger Bench) allows appeal against Central Govt Office Memorandum to not impose anti-dumping duty despite a recommendation made by the designated authority for imposition of anti-dumpin...View More

Rules on fake DEPB scrips/TRA fraud; Upholds duty, restores penalties, rejects co-noticee Settlement immunity 

Madras HC delivers a common judgment in a massive batch of 78 connected appeals filed by importers, licence brokers, traders, and the Revenue, arising out of fraudulent use of forged Duty Entitlement ...View More