International Tax Ruling


Copy of SC order holding service by non-resident prior to April 18, 2006 not taxable

SC holds that there shall not be any service tax liability under the Finance Act, 1994 on service received by Assessee in India when provided by non-resident/person located outside India prior to Apri...View More

Sets-aside ex-parte reassessment orders not disclosing reasons, passed without considering assessee’s objections

Allahabad HC sets-aside ex-parte reassessment orders passed by Revenue in pursuance of notices issued without considering the objections taken by Assessee regarding its entitlement to claim ...View More

Upholds Data/Video Projectors classification as 'Automatic data processing machine' both pre and post 2017

CESTAT, New Delhi holds that “Data projectors”/"Video projectors" imported by the Assessee are classifiable under Heading 8528 62 00 as they satisfy the description of goods in e...View More

Directs consideration of applications seeking special rate-fixation for value-addition without insisting on limitation 

Jammu & Kashmir HC directs Revenue to consider the applications for fixation of special rate for value addition to unit availing area based exemption without insisting for the time of filing of th...View More

Freight charged by ONGC for transporting 'crude-oil' to customer's storage-tank not deductible 

Madras HC dismisses ONGC’s writ petition against the decision of TN Sales Tax Appellate Tribunal confirming levy of tax and penalty on freight charges received by ONGC (assessee) towards crude-o...View More

HUL entitled to area-based exemption on manufacture of "Nail Polish/Enamel", a new marketable product

CESTAT, New Delhi affirms Hindustan Unilever’s entitlement to avail benefit of area based exemption Notification dated June 10, 2003, on manufacture&...View More

Appellate-Authority possess Assessing-Officer ‘like powers’, can consider 'C-forms' not covered under AO 

Bombay HC holds that Appellate Authority (AA) as well as Tribunal “can always consider a new or additional claim with respect to an assessment year which was not raised by the assessee before th...View More

Orders removal of "Risky Importer" tag; Directs processing duty-drawback/IGST refund; Disposes writ 

Calcutta HC orders for removal of “Risky Exporter” tag imposed on the Assessee and directs Authority to process the duty drawback claim made by the Assessee as well as the refund claim of ...View More

ONGC not required to transfer entire Cenvat-credit to ECL due to transitional restrictions 

CESTAT Ahmedabad rules that the assessee transitioning from central excise regime to GST regime is not required to transfer the entire CENVAT credit available in ECL, acknowledges the numerous restric...View More

BoE amendment & not duty payment date relevant for reckoning limitation for excess-duty refund 

CESTAT Ahmedabad observes that limitation should be reckoned from date of amendment in bills of entry (BoE) for purpose of granting refund of excess duty paid on excess quantity of goods not lifted fr...View More