International Tax Ruling


Upholds classification of charter hire of Aircrafts under 'Supply of Tangible Goods service'

CESTAT, New Delhi holds that services of charter hire of helicopters /aircrafts is classifiable under ‘Supply of tangible goods for use’ (STG) service which became taxable w.e.f. May 16, 2...View More

DGFT’s power to restrict validity of duty-credit certificate under TPS challenged before Madras HC

Madras HC (Division Bench) issues notice in writ petitions assailing imposition of 24-month validity period of duty credit certificate (DCC) issued under Target Plus Scheme (TPS) of FTP 2004-2009, and...View More

Quashes demand made towards CENVAT Credit reversed suo-moto by assessee without utilization

CESTAT Mumbai sets-aside demand of excess CENVAT Credit reversed by Assessee suo-moto, under proper intimation to Department; Notes that Assessee had inadvertently taken inadmissible CENVAT credit in ...View More

No equity in taxation; Upholds ADD-levy on imports notified before clearance from warehouse

CESTAT Chennai upholds levy of Anti-Dumping Duty (ADD) along with interest on clearance of goods (Hot Rolled Painted Steel Plates) which have been imported and warehoused before issuance of Notificati...View More

Tax paid under a mistaken notion of law 'refundable'

CESTAT Bangalore rules that service tax paid under one heading or other for a service not taxable during the relevant time, would not make the service taxable and hence, it does not take away assessee...View More

Appeal against rectification application eligible under ‘Litigation Category’, not 'Arrears'

Bombay HC holds that pendency of appeal u/s 85 of Finance Act, 1994 against order of AO refusing to rectify the mistake on application filed u/s 74 of the Chapter V of the Finance Act 1994, is eligibl...View More

Calcutta HC stays SCN denying service-tax refund to CREDAI on limitation ground

Calcutta HC stays operation of SCN proposing to deny service tax refund claim of Petitioner [Confederation of Real Estate Developers Association of India, West Bengal (CREDAI)] for the period 2007-201...View More

Revenue duty-bound to adjudicate SCN timely, cannot make assessee suffer due to 'gross-delay'

Bombay HC (Division Bench) quashes SCN issued by Revenue 16 years ago but kept in call book without informing the assessee, holds that, assessee cannot be made to suffer in view of gross delay on Reve...View More

Foils assessee's attempt to camouflage contract labour as job-work, denies exemption

SC (Division Bench) upholds the order of CESTAT denying service tax exemption on ‘manpower services’ supplied by assessee (appellant) registered as ‘contractor’ under the Contr...View More

Raps Adjudicating Authority for allowing CENVAT Credit based on fake invoices as proven during investigation

CESTAT, New Delhi finds Assessee guilty of non-compliance with CENVAT Credit Rules, 2004 for having availed CENVAT credit on the strength of fake invoices issued fraudulently only to avail CENVAT cred...View More