International Tax Ruling


Absent specification of duty-rate, ‘Lubricants’ not ‘excisable goods’; extends SVLDRS scheme benefit

Madras HC allows IOCL’s writ filed assailing the rejection of its application/declaration under the SVLDRS Scheme in respect of ‘lubricants’ that fall under Chapters 27, 34 and ...View More

Condemns Revenue’s non-adherence to 'judicial discipline' by discarding binding decisions; remands matter

CESTAT Mumbai in view of failure of Revenue to consider and adhere to decisions of appellate authorities, demonstrating lack of judicial discipline, directs to test the applicability of these decision...View More

Employees/Service engineers deputed by parent entity to Indian arm not "Manpower Supply Service”

CESTAT Chennai quashes demand under ‘Manpower Recruitment and Supply Service’ (MRSS) in respect of service engineers deputed by overseas parent entity to Indian entity (assessee) for rende...View More

Information sought by audit officers via emails not construable as ‘quantification’; upholds SVLDRS rejection

Bombay HC upholds rejection of declaration filed under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 [SVLDRS Scheme] under the category of ‘Investigation/Enquiry/Audit’, sub-categ...View More

Defines franchisee framework, upholds liability on grant of ‘representational right’ outsourced from MSRTC

CESTAT, Mumbai upholds demand as provider of ‘franchisee service’ in terms of Section 65 (105)(zze) of Finance Act, 1994 for grant of ‘representational rights’ for providing co...View More

No service by INOX to distributors/producers for exhibiting films under 'revenue sharing arrangement'

CESTAT Hyderabad sets-aside demand against Inox under ‘business support services’ (BSS) with interest, penalty and instead holds that assessee has been granted the non-exclusive license to...View More

Subsequent Notification merely clarifying scope of Musical Instruments cannot cancel initial exemption

Madras HC holds that subsequent Notification specifying Indian Musical Instruments (IMI) eligible for exemption is merely clarificatory in nature, cannot be construed as cancellation of exemption gran...View More

Directs swift-action for entry-tax recovery on imported vehicles; Revenue duty-bound to calculate arrears

Madras HC instructs Revenue to take quick action in matter involving imposition of Entry Tax on assessee who imported various kinds of vehicles from different countries; Holds that “the petition...View More

Settlement of issues possible only if Applicant makes full disclosure/extends cooperation

Madras HC holds that “settlement of issues are possible only when a person making an application has approached the Settlement Commission with full and true disclosure of all material facts and ...View More

AARs empowered to reject applications seeking clarifications 'designed' for tax avoidance

Madras HC while interpreting Section 48-A of the Tamil Nadu Value Added Tax Act pertaining to power of AARs to reject Applications seeking clarifications, disposes of petitions, noting that issue in r...View More