International Tax Ruling


DGFT cannot restrict Advance Authorisation relying upon quashed public notice or subsequent Notification

Delhi HC quashes Revenue’s rejection of Advance Authorisation (AA) issuance for import of gold bars for export of manufactured gold jewellery and medallions basis&n...View More

Absent any suppression, demand of CENVAT credit alleging wrongful tax payment on construction service untenable

Delhi HC drops extended period demand of CENVAT credit utilized for service-tax payment  on construction of flats absent any ‘suppression’as to...View More

Explains scope of ‘Intermediary service’; Allows refund on ‘Business Support’ to overseas company 

CESTAT Mumbai holds that services rendered by assessee to its overseas entities clearly qualify to be export, eligible for refund, explains that “an activity between only two parties cannot...View More

Dismisses Revenue's appeal against CESTAT's order holding activity of printing/selling photo-books as manufacture

SC dismisses Revenue’s appeal against Chandigarh CESTAT’s order wherein it was held that activity of printing photographs on plain printing paper and thereaft...View More

Activity of printing / selling photo books amounts to manufacture, exempt from service tax 

CESTAT, Chandigarh holds that activity undertaken by the Assessee of printing photographs on plain printing paper and thereafter binding them and selling them as photo books amounts to manufacture a...View More

Delay in processing refund 'endemic to authorities’; Directs processing of interest claim

Delhi HC directs payment of interest for the period prior to 3 years noting that delay in granting refund is not attributable to assessee; Addressing the matter of refund of excess tax paid, &nbs...View More

Deemed service of SCN through registered-post is 'rebuttable'; Allows writ citing 'natural-justice' violation

Delhi HC rules that the ‘presumption’ of date of serving show cause notices, orders, decisions, summons, or communications by registered post or speed post at expiry of the period which is...View More

Sets-aside re-assessment done basis e-Gazette notification published subsequent to presenting BoE; Follows settled precedents

Gujarat HC reiterates the settled law that “effective date of Notification in terms of Section 25(4) of the Act is the date of its publication in Official Gazette in e-mode”, follows princ...View More

Goods granted out-of-charge/cleared for consumption, cannot be reassessed

CESTAT New Delhi holds that once the goods are granted out-of-charge and cleared for home consumption, the bill of entry cannot be re-assessed under Section 17(5) of the Act and the only option with t...View More

Giving retrospective effect to amendment in procedural law governing payment under SVLDRS, sets-aside penalty

Calcutta HC sets-aside the penalty imposed by Revenue for delay in electronically crediting the amount payable under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS, 2019...View More