International Tax Ruling


Determination under SVLDRS-scheme cannot exceed tax amount as confirmed in first litigation round

Delhi HC holds that, tax dues in Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 [SVLDRS] cannot exceed the tax amount confirmed in first round, if there is no appeal by the Revenue a...View More

Mere registration under different category insufficient to hold service was rendered under it; Quashes demand

CESTAT, Bangalore holds that if a service actually falls under works contract service, then mere registration under a different category and payment of service tax under that category would not be suf...View More

Sets-aside demand on waste/scrap generated during crude-oil manufacturing; Allows Vedanta's appeal

CESTAT Delhi sets-aside excise duty on clearance of waste/scrap generated by wear and tear of materials such as pipes, residuary portions of tubes/pipes upon cutting and fitting operations etc. during...View More

Adjudication of notice after 29 years 'unreasonable and arbitrary'; Raps Revenue for keeping SCNs in call-book

Jharkhand HC stringently rules that adjudication of SCN dated 1993 after 29 years is contrary to the mandate of Section 11A(11) of the Central Excise Act and shall lead to "unreasonable and arbitr...View More

Allows CENVAT credit to Reliance Corporate IT Park on services used for setting-up premises

CESTAT Mumbai remarks that “services, used in relation to setting up of the premises are also services used for providing output service, as without the premises being set up, the service p...View More

Quashes extended-period demand on fixed-cost component collected from Advertising Agency, cites 'Revenue-Neutrality'

CESTAT Chennai quashes demand invoking extending limitation period on fixed cost component collected from advertising agency (AA) for sale of Free Commercial Time (FCT) by ass...View More

Affirms CESTAT's order quashing penalty and extended period demand against Tata Teleservices

Bombay HC affirms CESTAT order dropping penalty and demand for extended period against a tele-communications company (assessee) for wrongful CENVAT credit availed on inputs utilized for erec...View More

Haldiram not liable to service-tax on providing take-away food, premise-sharing with Associated Enterprise

CESTAT, New Delhi rules in Haldiram’s favour, holds that service-tax cannot be levied on the activity of take-away of food items as it would amount to sale and does not involve any element of se...View More

Directs Customs & DGFT to jointly coordinate for resolving issues of amended SBs

Bombay HC gives the Customs Department and DGFT time till February 27, 2023 to report compliance on the steps taken by them regarding the provision to submit manually amended shipping bills (SB) u...View More

Directs Customs & DGFT to jointly coordinate for resolving issues of amended SBs

Bombay HC gives the Customs Department and DGFT time till February 27, 2023 to report compliance on the steps taken by them regarding the provision to submit manually amended shipping bills (SB) u/s 1...View More