International Tax Ruling


Customs-demand raised after approval of resolution-plan stands extinguished if not registered during CIRP 

Delhi HC quashes order passed by Addl. DG, DRI raising Rs. 23.58 cr. customs duty demand alongwith equal penalty and applicable interest, after completion of the corporate insolvency resolution proces...View More

Affirms CESTAT-order setting-aside demand under 'Consulting-Engineer' on various services executed at customer's site 

SC affirms majority decision of CESTAT Ahmedabad whereby Revisional Authority’s (RA) order confirming demand under category of ‘consulting engineer’ was set-aside, thereby dismisses ...View More

No 'Intermediary-Service’ by ‘Blackrock’ in developing interface for investment-managers to undertake portfolio-management 

CESTAT Chandigarh sets-aside orders of lower forum rejecting refund claim of BlackRock Services India Pvt Ltd. (an 100% EOU) arising from service rendered to US based client relating to development of...View More

Delhi Duty Free Services challenges 'special audit' initiation, SCN-issuance without providing 'reasons-to-believe' 

Delhi HC issues notice in plea by Delhi Duty Free Services Pvt. Ltd. at Delhi International Airport against initiation of special audit without providing ‘reason to believe’ resulting in i...View More

Citing no-discussion on wrong/irregular CENVAT availment/utilization issue, sets-aside CESTAT-order confirming demand 

SC allows Revenue’s appeal against CESTAT’s order setting aside demand of service tax and also the demand of CENVAT credit irregularly availing/ wrongly utilized; Post an investi...View More

Refund of CENVAT credit available to exporter of legal consultancy services; Dismisses Revenue's appeal 

Delhi HC upholds CESTAT’s order allowing refund of unutilized CENVAT credit to exporter of legal consultancy services when taxable services are provided without payment of service tax; On a conj...View More

Citing 'too many infractions', quashes assessement order passed invoking extended limitation period

Delhi HC quashes assessment orders, deriving that, Commissioner did not fulfil the prerequisites of Section 34(1) for triggering extended period of limitation for passing an assessment order...View More

Sustains notice for Entry-tax payment vis-a-vis vehicle importers; Rules on penalty/limitation applicability 

Madras HC disposes batch of writ petitions challenging validity of notices demanding entry tax on imported vehicle, cites “unequivocal terms by this Court in V.Krishnamurthy's case …. fol...View More

Spare parts' imported for interceptor boats used by Coast Guard exempt from customs duty

CESTAT Ahmedabad holds that the supply of imported ‘B&D spare parts’ for 'interceptor boats' used by Indian Coast Guard for the security of coastal borders are exempt from customs duty...View More

Quashes duty confirmed as GTA without basic-inquiry of arrangement with Nepal-trader for transport-facilitation 

CESTAT, Allahabad holds that it is not established that Assessee’s activity of facilitating transportation of goods to Nepal by engaging own trucks or other truck operators falls under ‘Go...View More