International Tax Ruling


Upholding power to recover tax-dues under GST, denies exemption to state-agriculture-body on roof construction 

CESTAT denies exemption to Rajasthan State Agriculture Marketing Body (Assessee) on construction of roads and roof on mandis operated for public purposes; Also, justifies invocation of extended period...View More

Validates credit availed by Dow-Chemicals basis invoices issued by sister unit registered as first-stage-dealer 

CESTAT Chennai allows Cenvat Credit amounting to Rs 6.37 Crores (approx.) availed by Dow Chemicals (Assessee) based on invoices issued by its sister unit situated in Raigad; Revenue had denied credit ...View More

Upholding right to cross-examine, quashes demand imposed basis ‘non-relied’ documents 

Chhattisgarh HC allows Assessee’s appeal recognizing its right to cross-examine its manager whose statement was recorded during the adjudication proceedings based on which demand was confirmed; ...View More

Upholds ADD-levy extension on Indonesian Viscose Fibre export; Condemns 'forum shopping' practice 

Madras HC upholds CESTAT Delhi ruling that dismissed the appeal of an Indonesian company manufacturing ‘Viscose Staple Fibre’ against the final findings of Designated Authority (DA) recomm...View More

Upholds ‘best judgment assessment’ citing Assessee’s failure to submit any accounts 

CESTAT Delhi dismisses Assessee’s appeal against the best judgment assessment which raised the service tax demand on Assessee’s promotional activities for the marketing and sales of Golden...View More

Extending cum-duty benefit to Deloitte-Haskins, drops penalty absent suppression with evasion intent 

CESTAT Chennai drops differential demand in respect of advance received by Deloitte-Haskins (Assessee) after substantial demand was paid by the Assessee during audit; Extending the cum-duty benefit to...View More

Relying on Calcutta Club verdict, drops demand on restaurant services, advertising, and renting services 

CESTAT Kolkata allows Calcutta-Club’s (Assessee) appeal on merits dropping the demand on advertising and rental services provided for running an restaurant; Relying upon SC judgment in Assessee&...View More

Quashes demand on composite contracts for residential complex construction absent valuation mechanism 

CESTAT Allahabad quashes demand of service tax on rendering the service of construction of residential complex during April 2014 to June 2017; Refers to Delhi HC dicta in case of Suresh Kumar Bansal a...View More

Amendment of import documents for claiming CVD exemption resulting in reassessment not allowed 

CESTAT Kolkata allows Revenue’s appeal against Commissioner (A)’s order which allowed amendment of Bill of Entry (BoE), states “merely carrying out the amendment is of no consequence...View More

HC confirms levy on leasing of transponders, subject to payment of 50% of demand 

Karnataka HC directs the Assessee to deposit 50% of the demand out of the demand of Rs 644 Crores (approx.) for the period July 2008 to March 2014 which was not pursued by the Karnataka Commercial Tax...View More