International Tax Ruling


Directs compensatory interest payment on entry-tax demand since Assessee not Applicant in SLP before SC 

Orissa HC directs Assessee to deposit interest at 9% on entry tax demand from return-filing date till SC judgment upholding the constitutional validity of the Entry Tax Act; SC directed the parti...View More

Dismisses Revenue's appeal disputing exemption extended to sub-contractor's supply of goods under ICB 

SC dismisses Revenue’s civil appeal for inordinate delay of 309 days, which was against the CESTAT Chennai ruling wherein the sub-contractor (JSW Steel Ltd/assessee) also was found eligible to a...View More

Sub-contractor of main contractor who participated in International Competitive Bidding eligible for excise exemption 

CESTAT Chennai holds that sub-contractor supplying the goods to main contractor,who participated in the International Competitive Bidding, is also eligible for central excise duty exemption under Noti...View More

By 2:1 majority, upholds penalty on re-import of expired medicines through unauthorized port 

CESTAT Ahmedabad, by a 2:1 majority, upholds penalty on Genom Biotech Pvt. Ltd. (assessee) for attempting to re-import of expired medicines through an unauthorized Port (Pipavav Port); The Member-Judi...View More

Construction & works contract services to Rajasthan Housing Board not exempted by Mega Exemption Notification 

CESTAT Delhi upholds the Commissioner’s order confirming service tax demand alongwith penalty on “construction of complex, building, civil structure or a part thereof” and “wor...View More

Form 26AS statement only corroborative evidence, not sufficient for service tax demand 

CESTAT Ahmedabad sets aside service tax demand of around Rs.16.32 lakh holding that Revenue’s reliance solely on Form 26AS (TDS Statement) of Assessee to establish undervaluation is unjustified ...View More

Dismisses appeal for seeking adjournment beyond three times 

CESTAT Allahabad condemns assessee’s practice for seeking adjournments in the matter beyond three times; Dismissing appeal for non-prosecution, holds in view of section 35C(1A) of the Central Ex...View More

Import of ‘Digital Still Image Video Cameras’ exempt from BCD; Quashes contrary order 

CESTAT Delhi sets aside order which held that ‘digital still image video cameras’ imported by Sony India (assessee) would not be entitled to basic customs duty exemption Notification No.25...View More

Upholding mutuality-principle, directs Club to refund tax collected from members to obviate unjust-enrichment 

CESTAT Ahmedabad dismisses Revenue's appeals and upholds refund of Rs 20.46 crores (approx.) granted to Rajpath Club Ltd.(Assessee) for service tax paid on "club or association services" for...View More

Grants exemption on Imported ‘Naptha’ by Relaince-Industries under advance authorization; Rejects Revenue’s classification 

CESTAT Ahmedabad allows appeal of Reliance Industries Ltd (Assessee) and quashes the demand of customs duty, interest, and penalty for import of A-180 grade Naphtha imported under Advance Authorizatio...View More