International Tax Ruling


Construction for 'Govt. authority'/ 'Mandi Parishad' exempt; Liability calculation as per Form 26AS ‘patently wrong’

CESTAT Allahabad holds that there is no tax liability on the assessee in respect of various construction works done for government/statutory authority under Jawaharlal Nehru Urban Renewal Mission (JNN...View More

Allows Mahindra's writ challenging entry-tax assessment, remands matter in view of SC order

Madras HC allows Mahindra & Mahindra’s writ against revision of Assessment Orders passed u/s 89 of Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990; Quashes the impugned ...View More

(LB) - Remand unwarranted where appellate authority rejected refund-claim citing limitation ground

CESTAT (LB), Mumbai by majority opinion upholds rejection of MODVAT refund claim on time-bar by Assistant Commissioner (AC); Notes that refund of unutilized balance of MODVAT to assessee (engaged in t...View More

(DB): Dismisses batch of petitions seeking amnesty from paying penal-charges to CFSs/ICDs during lockdown 

Delhi HC (Division Bench) refuses to grant waiver of penal charges levied by Inland Container Depots (ICDs), Container Freight Stations (CFSs) or shipping lines on finding no enforceable right in asse...View More

Quashes penalty on ground of res-judicata, follows SC principles in Canon India

CESTAT Bangalore sets-aside penalty imposed u/s 114(i) of Customs Act, 1962 for alleged abetment of falsely signed invoices used for improper exportation, relying upon SC ratio in Canon India; Notes a...View More

Citing Department's failure to establish violation of Customs Broker Licensing Regulations, quashes penalty

CESTAT, Chennai sets aside order against Customs Broker alleging that it had not obtained authorization from the importer before filing the documents and bill of entry, holding that none of the allega...View More

CESTAT's order dropping demand against AB Corp. on ‘brand promotion service’ challenged in SC

SC condones Revenue’s delay in filing appeal against CESTAT ruling absolving AB Corp. (Respondent-assessee) of service tax liability on receipt of Rs. 28 crores by featuring actor Amitabh Bachch...View More

‘Brand promotion services’ not taxable as ‘Advertising agency service’, drops service tax demand

CESTAT, Mumbai holds that brand promotion service provided by assessee (AB Corp) is not taxable as 'advertising agency service'; Affirms Adjudicating Authority decision to drop the demand of service t...View More

Denies duty-refund coloured as pre-deposit refund, being hit by limitation

CESTAT Ahmedabad dismisses assessee’s appeal on finding that assessee has “consciously” chosen to pay entire duty, interest and 25% penalty to avail the benefit of waiver of 75% pena...View More

Censures film-actor for not paying entry-tax on Rolls-Royce import; Directs immediate payment of arrears

Madras HC admonishes film-actor K. Dhanush for not paying entry-tax on his imported Rolls Royce car, and instead approaching writ court to restrain Revenue from collecting such tax; Sternly directs th...View More