International Tax Ruling


DB stays Single Judge’s direction imposing cost in entry-tax matter w.r.t. Rolls Royce import 

Madras HC (Division Bench) grants interim-stay in writ petition against imposition of cost of Rs. 1,00,000 against Cine Actor who imported Rolls Royce Ghost Motor Car from England; On an earlier occas...View More

No service-tax on liquidated damages collected for supplier's non-adherence to contractual time-limits

CESTAT Chennai holds that no service tax is applicable on liquidated damages and penalties recovered by SAIL (Assessee) for non-adherance to the time-limits mentioned in the contract by its suppliers;...View More

Stressing on Committee members' integrity, directs State to review entertainment-tax exemption process

Madras HC, in a writ petition moved by film producer and distributor, directs State Govt. to revisit the entire process and appointment of Expert Committees for grant of Entertainment Tax (ET) exempti...View More

Dismisses challenge to ante-dated assessment orders noticing assessee’s participation/knowledge about proceedings

Jharkhand HC sets-aside assessee’s challenge to assessment orders (AOs) and demand notices pertaining to assessment years 2010-11 and 2009-10 alleging antedating to save limitation period; Notic...View More

Citing prejudice by Adjudicating Authority for non-consideration of assessee's arguments, remands matter

CESTAT Mumbai opines that order denying CENVAT credit predicated entirely upon adjudication effected by Commissioner of Central Excise with jurisdiction over suppliers of assessee located in Jammu and...View More

Allows adjournment request owing to Covid-19 situation; quashes orders passed without hearing Assessee

Andhra Pradesh HC, on writ petition, quashes order and consequential order passed by Commercial Tax Officer passed after rejecting the numerous ‘adjournment from personal hearing’ request ...View More

Commissioner (Appeal) order requiring total pre-deposit of 17.5% till second appeal stage, unsustainable

CESTAT Ahmedabad modifies Commissioner (Appeals) [First Appellate Authority (FAA)] order deeming it to be “not sustainable” requiring assessee to pay a total pre-deposit of 17.5% [i.e. 7.5...View More

Keeps notice seeking EDD-refund recovery at abeyance till appeal-disposal by CESTAT

Madras HC holds that impugned order rejecting Extra Duty Deposit (EDD) refund ought not to have issued by the Revenue and should have waited for final disposal of CESTAT Appeal; Upon observing that As...View More

Relief to HUL from 17 year long interest demand on additional-tax paid

Madras HC quashes 17.5 years old order demanding penal interest at rate of 2% on belated payment of monthly additional tax for AY 1996-97 u/s 24(3) of Tamil Nadu General Sales Tax Act, 1959; Observing...View More

Absent malafide, penalty upon shipping-line for inadvertent error/omission in filing EGM "unwarranted"

CESTAT Chennai opines that non-filing of Export General Manifest (EGM) by assessee who is a vessel operator/shipping line is “only an omission which is a condonable lapse”; Perusing Sectio...View More