International Tax Ruling


Investigation initiated after cut-off date no ground to reject SVLDRS application

Bombay HC holds that summons issued by Revenue for investigation much after the cut-off date of June 30, 2019 (i.e. August 30, 2019), couldn’t be the ground for rejecting the SVLDRS application ...View More

Any compensation paid under contract not consideration; demand on notice-period recovery unsustainable

CESTAT Delhi sets-aside demand on notice-period pay received/recovered by assessee (employer) from employees for premature resignation; Rejects Revenue’s plea that assessee tolerated its em...View More

Bombay HC maintains earlier directions for online SEIS application; Revenue to communicate portal-amendment

Bombay HC in follow-up hearing of writ petition seeking online filing of application under Service Exports from India Scheme (SEIS) owing to extension in last date of submission to January 31, 2022, o...View More

Notice to UOI in plea against IGST-exemption disallowance on imports under AA post GST

Bombay HC issues notice in writ petition filed by stainless steel pipes and tubes manufacturing company assailing orders of Commissioner of Customs on premise of breach of principles of judicial disci...View More

Following own order, Bombay HC allows filing online SEIS application by Jan 31

Bombay HC allows filing of online application for SEIS scheme by January 31 while making it clear that “if such application is received, the same shall be processed in accordance with law”...View More

Provisional duty paid under protest not being ‘deposit’, Limitation, unjust-enrichment applicable thereto

CESTAT Ahmedabad dismisses assessee’s appeal, holds that payment of amount being 20% of provisional duty assessed is “duty” and not security deposit as claimed by assessee; However, ...View More

Failure to maintain record, uneven energy consumption, can’t be bedrock to allege 'clandestine-production'

CESTAT Mumbai sets aside a total demand of Rs. 3.01 crores (approx.) on manufacturer of ‘mild steel ingots’ (assessee) based on allegation of clandestine production; Notes that original or...View More

Sales-tax levy on 'service-packs' unsustainable; 'Dominant nature' test, not 'aspect theory' applies

Karnataka Appellate Tribunal (Bengaluru) sets-aside order passed by Joint Commissioner of Commercial Taxes (FAA) proposing to levy VAT on transaction of service packs (SPs); Rules that same are incide...View More

Allows CENVAT on ‘Steel Plates’ used for storage-tank/LPG fabrication at refinery

CESTAT Ahmedabad sets-aside demand of CENVAT credit on ‘steel plates’ used as ‘inputs’ for fabrication of Storage Tanks/LPG spheres (capital goods) at refinery; While Reve...View More

System must accommodate procedure to rectify bona-fide mistake; allows MEIS-benefit through SB-rectification

Karnataka HC allows MEIS benefit in respect of shipping bills wherein assessee committed oversight to select correct option under the rewards column even though it expressly declared intention to avai...View More