International Tax Ruling


Renting built-up space not ‘Business Support Service’; Sets-aside demand on notional interest on refundable deposit

CESTAT Bangalore quashes service tax demand for reclassification of service and demand of differential service tax on transaction of sale of goods and other independent transactions as also dismisses ...View More

Fresh limitation applies for appeal against rectification order; Memo returning appeal unsustainable

Madras HC holds that if the order, passed originally stands substituted by another order u/s 84 of TNVAT Act, 2006, on account of review, appellate remedy cannot disallowed, as a fresh period of limit...View More

Merely repeating HC remand directions without assessing OIO, an abdication of authority

Meghalaya HC directs CESTAT to adjudicate a matter of vehicles seizure found to be smuggling dry betel nuts from Myanmar afresh for the second time “uninfluenced by any observations contained in...View More

Allows Revenue’s appeal against HC-order setting aside fresh Assessment Order in writ proceedings

SC (Division Bench) sets aside Hyderabad HC judgment and orders which quashed fresh assessment orders passed by AO by directly entertaining the writ petition under Article 226 of the Constitution when...View More

Refutes plea of manufacture on 'Aluminium Ingots' imported under Advance Authorization, sustains penalty

CESTAT Mumbai rebuffs assessee’s plea of manufacture on goods imported under Advance Authorization Scheme, finds assessee's claim that goods were subject to manufacturing process as not "credibl...View More

Deprecates Revenue's issuance of pre-show cause notice consultation & SCN on same day, imposes cost

Gujarat HC slaps costs on Addl. Commissioner of CGST, Ahmedabad for issuing an illusory pre-show cause notice to Petitioner hours before issuance of pre-show cause notice consultation; Notes that the ...View More

Limitation issue not directly/proximately related to rate/value, appeal from CESTAT-order maintainable

Bombay HC (Larger Bench) settles the conflicting views of Division Bench by ruling that appeal u/s 35G of Central Excise Act is maintainable before HC when issue is limited to the extent of demand bei...View More

Origin certificate ‘substantive and conclusive’ evidence, cannot be unilaterally rejected; Quashes confiscation

CESTAT Kolkata finds no case for confiscation of imported goods (Bangladesh origin 100% Polyester quilt) detained by DRI on premise that value of goods was declared differently in Bangladesh...View More

Manufacturing & delivering RMC an excisable activity, not taxable as Works-Contract Service

CESTAT Ahmedabad holds that Assessee’s entire activity of manufacturing Ready Mix Concrete (RMC) and delivery at the site of customer is excisable activity, therefore, the same doesn’t fal...View More

Cannot fasten demand equal to 5%/10% of exempted goods value for mere procedural non-compliance

CESTAT Kolkata holds that SCN demanding credit reversal equal to 5% or 10% of value of exempted products under Rule 14 of CENVAT Credit Rules, 2004, is not supported by law and it is not permissible t...View More