International Tax Ruling


Circular cannot modify scope of Exemption Notification; Extends exemption on study-material provided by Coaching-Institute 

CESTAT, New Delhi quashes the order denying the benefit of exemption on spiral bound study materials without printed MRP provided by the Coaching Centre, holds that, “the circular by the CBEC ca...View More

Circular cannot modify scope of Exemption Notification; Extends exemption on study-material provided by Coaching-Institute 

CESTAT, New Delhi quashes the order denying the benefit of exemption on spiral bound study materials without printed MRP provided by the Coaching Centre, holds that, “the circular by the CBEC ca...View More

SVLDRS application valid despite SCN for higher duty issued after cut-off date 

Bombay HC holds that Petitioner is eligible to make a declaration under SVLDRS, 2019, even though SCN of higher amount was issued after June 30, 2019 as amount of service tax has been quantified befor...View More

‘Security-deposit’ retention unjustified given service-tax inapplicability on vacant-land leased for parking 

Punjab & Haryana HC directs refund of security deposit amount paid in lieu of land lease for parking of cycle/scooters on finding that service tax was not leviable, holds retention “per se n...View More

Penalty imposition not 'automatic' to assessment order raising demand

Madras HC allows appeal filed by car dealer, rules that, imposition of penalty u/s 27(3) of Tamil Nadu VAT Act is not ‘automatic’ merely because assessment has finalized demand b...View More

DGFT being mere interpreter, cannot amend FTP; Extends SHIS benefit on‘Thermoplastic High Pressure Hoses’

Madras HC reiterates that DGFT is "only given power to clarify the doubts raised as to the interpretation of Policy", cannot "amend the very policy itself", upholds Petitioner’s e...View More

Reliance Industries entitled to interest on delayed refund of excess 'CENVAT credit reversal' 

CESTAT Ahmedabad holds assessee (Reliance Industries) entitled to interest on refund claim of CENVAT credit which was reversed in excess to the actual reversal required in terms of Rule 6(3) of CENVAT...View More

Remands matter for re-computation of reversal amount considering ‘input services’ credit segregation

CESTAT Mumbai sends matter back to original authority for re-computation, directing assessee to furnish accountal of credit taken on ‘input service’ to which the ratio in formula is to be ...View More

Advises FSSAI to draw framework about disclosure of 'artificial ripeners usage' to consumers of fruits/vegetable

Delhi HC advises FSSAI to draw up a broad framework which takes into account all kinds of artificial ripeners so that the consumer of the fruit and/or vegetable is made aware of the fac...View More

Advises FSSAI to draw framework about disclosure of 'artificial ripeners usage' to consumers of fruits/vegetable

Delhi HC advises FSSAI to draw up a broad framework which takes into account all kinds of artificial ripeners so that the consumer of the fruit and/or vegetable is made aware of the fac...View More