International Tax Ruling


Consider assessee's appeal for reopening assessment for delayed Form submission without insisting pre-deposit

Andhra Pradesh HC directs Revenue to entertain Assessee’s appeal of reopening assessment for its failure to submit ‘H’ Forms while submitting returns as the same were obtained later,...View More

Demand on Chit-fund ‘unsustainable’ pre-2015 in view of SC-decision followed by DB; Remits matter

Kerala HC sets-aside service tax demand pertaining to 2012-13 and 2013-14 on Kerala based company engaged in finance and chit-fund business in light of SC decision in case of Margadarshi Chit Fund cas...View More

Revenue cannot recover penalty & interest by appropriation from sanctioned rebate during appeal pendency 

CESTAT Ahmedabad sets-aside appropriation of sanctioned rebate towards recovery of penalty and interest corresponding to a confirmed demand during the period when the demand was impugned before the Tr...View More

TCS collected from scrap buyer not additional consideration, excludible from assessable value

CESTAT Ahmedabad rules that TCS amount is not an additional consideration flowing from the buyer to the seller (assessee-manufacturer) as per 6 of Central Excise Valuation Rules, 2000 but the same is ...View More

Directs refund of service tax paid noting payment of GST on same supply

Karnataka HC (Division Bench) directs Revenue to refund the service tax paid within 3 weeks alongwith interest u/s 11BB of Central Excise Act, 1944 in view of the fact that assessee (service provider)...View More

Directs processing of Sony India’s application seeking BoE amendment to claim refund of excess CVD paid

Delhi HC allows writ for processing of applications for amendment of Bills of Entry u/s 149 of the Customs Act, 1962 for claiming refund of excessive CVD paid on account of disallowance of benefit of ...View More

Quashes demand on petrol/diesel sold to Oil companies noticing subsequent tax payment on further sales 

Allahabad HC allows revision petition against re-assessment proceedings initiated by Revenue on assessee’s sale of petroleum products to other Oil Companies and dealers in Uttar Pradesh upon not...View More

Cargo detention/demurrage charges against importer undergoing investigation cannot be waived beyond stipulated period

Madras HC dismisses writ seeking waiver of detention, demurrage and container storage charges of Customs Cargo Services providers (CCSP) beyond the period of 60 days already allowed by ...View More

SCN issued subsequent to tax-quantification raising excess demand immaterial to determine SVLDRS eligibility

Bombay HC (Division Bench) holds that variation of amount vide SCN issued subsequent to final quantification of arrears is immaterial for determining the eligibility under the SVLDR Scheme; Direc...View More

Limitation inapplicable to refund arising due to retrospective exemption given to specified services

CESTAT Delhi rules out applicability of limitation for claiming refund of amount where service-tax was not payable in view of retrospective exemption given to specified services vide an amending notif...View More