International Tax Ruling


Agency processing, back-dating interest & look-in charges not part of life-insurance service

CESTAT Mumbai quashes demand on recovery of agency processing charges, backdating interest charges and look-in charges, recovered over and above the normal premium on insurance service provided by HDF...View More

Division-Bench admits writ-appeal against order denying SAD-exemption on SEZ-DTA transfer; stays proceedings

Madras HC (Division Bench) admits appeal against Learned Single Judge’s order holding that Circular No. 44/2013-Customs dated December 30, 2012, which denied Special Additional Duty of Customs (...View More

Revenue responsible to demonstrate smuggled nature of betel-nuts seized at Assam-Mizoram border

CESTAT Kolkata sets-aside order upholding confiscation of goods on the allegation that assessee were not able to establish that goods were not smuggled into India, remarks, “appellants have no s...View More

Quashes demand on work done for railways, IT provision not relevant for liability determination

CESTAT Allahabad holds that Revenue erred in disallowing exemption on work done for Railways, levying service-tax on consideration received from sale of bricks and denying abatement on turnover toward...View More

Deprecates continued withholding of export consignment, allows provisional release of seized ‘Naptha’

CESTAT Ahmedabad allows provisional release of seized warehoused goods for re-export/export on finding that continued withholding of export consignment even if seized by any agency is not appreciated ...View More

Single-Judge cannot decide case on merits absent facts-assessment by Commissioner(A); Remands matter

Karnataka HC (Division Bench) sets-aside order of Single Judge which even after dismissing the assessee’s writ as not maintainable, proceeded to decide matter on merits of the case concluding th...View More

Madras HC grants interim relief to BMW in writ challenging sale transaction re-characterization

Madras HC (Division Bench) orders interim stay on recovery of CST from BMW India, in writ appeal against the learned Singe Judge’s stance of relegating the Petitioner to alternative remedy of ap...View More

Service recipient can utilize CENVAT-credit to discharge reverse-charge liability; follows earlier precedents

Karnataka HC allows Toyota Kirloskar Motors (respondent-assessee) to utilize CENVAT credit availed on inputs, input services and capital goods for payment of service tax under reverse charge mechanism...View More

Customs Broker cannot sit in judgment over certificate issued by Government; Quashes licence revocation

CESTAT Delhi holds that onus on Customs Broker cannot, extend to verifying that officers have correctly issued certificate or registration and cannot sit in judgment over the certificate or registrati...View More

CENVAT credit-reversal computation by Sponge Iron manufacturer only for electricity wheeled outside

CESTAT Delhi holds that value of input/input services only to such an extent as was used for generation of such an amount of electricity sold outside by Sponge Iron Manufacturer was to be taken for co...View More