International Tax Ruling


Dismisses appeal following Canon's verdict; DRI not Proper-Officer for SCN-issuance

SC, in view of its own verdict in the matter of Canon India, dismisses Revenue's appeal, states that "these appeals must fail as the show cause notice(s) in the present cases was also issued by Additi...View More

Directs Revenue to decide on re-export of sugar consignment by importers undergoing insolvency

Madras HC on the request for release and re-export of sugar by two importers, remits matter to the lower authorities as also categorically points out that the importers have themselves expressed no-ob...View More

Dismisses assessee’s ‘bona-fide’ plea in construing goods attracting NIL duty-rate as non-excisable

CESTAT Bangalore affirms denial of exemption available to small-scale industries (SSI) on clearances of excisable goods chargeable to NIL rate of duty where assessee (manufactures bread, buns, cookies...View More

Applying law prevalent on import-date, quashes demand on conversion of foreign-going vessel

Orissa HC observes that vessel imported by Great Eastern Shipping Company Ltd. (GESCO) which was exempt from customs duty at the time it was first called in Indian Port “cannot be made amenable ...View More

Citing 'serious factual errors', remands Tata Sky’s Set-Top Boxes/Antenna/Vouchers taxability matter

Jharkhand HC while refraining “to rectify ...factual errors”, in writ jurisdiction, remands for fresh consideration the issue of VAT liability vis-à-vis Set Top Boxes/Dish Antenna/H...View More

Dismisses revision against Tribunal's ruling on L.G.'s 'single diversification' for refrigerator & monitor unit

Allahabad HC finds no infirmity in Tribunal’s order holding that there was single diversification by L.G.’s subsidiary in India for carrying out the work to set-up manufacturing unit for m...View More

Sets-aside demand on Watch & Ward Service to Metro Railways, Section 11D invocation

CESTAT Kolkata sets-aside demand of service tax under the Finance Act, 1944 and a further demand u/s 11D of Central Excise Act, 1944 on Watch & Ward (checking assistance) Service for checking tick...View More

Upholds Delhi HC order quashing Public Notice which disallowed AA issuance on Gold Bar import

SC upholds Delhi HC ruling which quashed Public Notice No. 35/2015-2020 dated September 26, 2019 disallowing issuance of Advance Authorization (AA) for the import of Gold Bars where export item is &ld...View More

Grants license fee waiver, compensation to liquor-shop vendors for lockdown period

Tripura HC allows liquor shop vendors to claim waiver of license fee and claim compensation for periods during which the District Collector (DC) had issued orders u/s 24 of Tripura Excise Act for shut...View More

Refund once sanctioned cannot be termed 'erroneous'; Quashes recovery-order against manufacturer in Meghalaya

CESTAT Kolkata quashes recovery of amount already refunded to assessee who availed area-based exemption benefit prescribed vide Notification No. 32/99-CE and executed FOR contracts which specified &ls...View More