International Tax Ruling


CESTAT: Quashes confiscation order passed basis Indonesian Police’s test-report, ‘flimsy’ discrepancy pointed by Revenue

CESTAT Chennai sets-aside order confiscating goods exported by assessee based on test-report forwarded by Indonesian Police, finds the same “to be passed on erroneous facts and documents&rd...View More

Amendment restricting EPCG license holder from claiming IGST exemption challenged before Orissa HC

Orissa HC issues Notice in a challenge to condition restricting Export Promotion Capital Goods (EPCG) License holders from claiming IGST exemption when export proceeds are realized in Rupee terms;&nbs...View More

Hindustan Zinc challenges CST refund denial at merit-rate on HSD purchase before Gujarat HC

Gujarat HC issues notice to Revenue in a writ petition seeking refund of CST incidence borne by Assessee at the merit rate instead of concessional rate on HSD purchased by them due to non-grant of C F...View More

SARFAESI Act overrides Central Excise Act; Bank charge, dues to have priority

SC quashes orders passed by the Commissioner Customs and Central Excise whereby all the movable and immovable properties of a Company stood confiscated u/s Rule 173Q(2) of the Central Excise Rules (po...View More

Demand raised on amount deducted as 'commission' in export-invoice sans service-provider’s existence 'baseless'

CESTAT Ahmedabad reiterates the consistent view that mere mention of commission in export invoice alone is not sufficient to treat it as a commission and that same should be treated as discount only; ...View More

Railways-wagons leasing not taxable as Tangible goods supply where effective possession/control ‘transferred’

CESTAT Bangalore sets-aside demand raised on lease/rental charges of wagons as received by assessee (lessor) under the category of ‘Supply of Tangible Goods’ (SOTG); Cites that, it is fort...View More

Subsidy from Govt. for sale of imported pulses at reduced price not taxable

CESTAT Delhi allows Assessee’s appeal in part, holds that, differentiating amount of financing charges which is actually by way of subsidy, will not be exigible to service tax under the head &ls...View More

‘Mandi Shulk’ collected by APMC for leasing shops for storing agricultural produce taxable in pre negative-list regime

CESTAT Delhi holds that ‘Mandi Shulk’or lease/fee collected by Krishi Upaj Mandi Samiti aka Agricultural Produce Market Committee (AMPC) [assessee] from traders and brokers for allotting s...View More

Lease/fee collected by APMC for renting shops liable to tax pre negative-list regime

SC (Division Bench) holds that Krishi Upaj Mandi Samiti [Agricultural Produce Market Committee] (assessee) located in different parts of Rajasthan, is liable to pay service tax on ‘allotment fee...View More

 HC: Quashes Rs. 30 crore service-tax demand against logistics service-provider; Remands matter for fresh consideration 

Bombay HC sets-aside demand for Rs. 30 crores (approx.) raised against a Logistics Company by denying abatement under Exemption Notification No. 26/2012-ST dated June 20, 2012 alleging non-s...View More