International Tax Ruling


Writ challenging non-issuance of pre-SCN consultation involves question of law; Grants interim-relief

Calcutta HC restrains Department to proceed against assessee with the show-cause-cum-demand notice citing non-issuance of pre-show-cause notice (SCN) consultation as per Clause 5 of Circular No.1076/0...View More

Demand unsustainable on cleaning services in respect of residential colony, revises penalty

CESTAT, Ahmedabad sets-aside service-tax demand imposed on Cleaning Services such as upkeeping/environmental services in respect of non-commercial buildings, holds that, residential colony would not b...View More

Directs refund of amount collected as service-tax by broadcaster for carrying advertisements

CESTAT Delhi sets-aside demand on assessee engaged in the broadcasting service through Doordarshan Kendra, Trivandrum involving advertisements of the advertisers and broadcasting or telecasting them a...View More

Madras HC grants interim-stay on differential duty demand levied alleging incorrect declaration in CoO

Madras HC (Division Bench) grants interim stay on demand of differential customs duty along with interest and penalty levied on assessee-importer due to incorrect declaration in Certificate of Origin ...View More

No demand on duty-free imports by 100% EOU once duty paid on DTA clearances

CESTAT Ahmedabad sets-aside duty demand raised on raw materials imported duty-free by 100% EOU in term of Notification No. 52/2003-Cus noting that final product in which raw material was used, has bee...View More

Amount collected towards advancement of Yoga by charitable-trust registered under Income Tax, exempt

CESTAT New Delhi holds that no service tax is payable by Assessee-Trust, registered u/s 12AA of Income Tax Act engaged in carrying charitable activities (i..e ‘advancement of Yoga’); ...View More

Crude-Palmolein-oil eligible to exemption as edible-oil, entire BoE clearance treatable as ‘one-lot’

CESTAT, Hyderabad holds that, ‘Crude Palmolein Oil’ (edible grade) is ‘edible oil’, eligible for exemption to the extent of 50% under Exemption Notification No. 89/2005; Noneth...View More

Duty-remission benefit available to new units in non-industrial areas under State Industrial Policy

Uttarakhand HC (Division Bench) sets-aside order denying benefit of Central Govt. Industrial Policy, rooted in Excise Exemption Notification No.50/2003 to new industrial units established under the ca...View More

Duty abatement benefit available on partial ceasing of work due to repairs

CESTAT Ahmedabad holds that even temporary ceasing of work in a factory, after following due procedure, and not just permanent ceasing of work, can entitle the asses...View More

Allows credit on 'packing machine' used for “Yo Frooti” manufacture by Parle International

CESTAT Mumbai sets-aside show cause notice alleging clandestine removal in manufacturing of “Yo Frooti” on finding a “clear intention” of assessee to use the machine imported i...View More