International Tax Ruling


Assessee’s omission to inform service of summons to counsel, prejudices interest; remands matter

Madras HC quashes Order-in-Original (O-I-O) passed without affording opportunity of hearing to Petitioner-assessee; Notes assessee’s submission that Revenue sent summons to assessee directly who...View More

Assessee cannot escape from liability citing ‘jurisdictional-error’; Usurping Appellate Authority's powers ‘unwarranted’

Madras HC concludes that assessee are bound to exhaust the statutory appellate remedy as contemplated under Tamil Nadu Value Added Tax (TNVAT) Act and “the Courts shall not provide unnecessary o...View More

Refutes intervening with Settlement Commission order passed pursuant to admission by parties

Madras HC holds that order passed by Settlement Commission pursuant to admission made by parties need not be interfered with, however, if there is any error apparent on record or if there is any factu...View More

Quashes recovery of Commercial-Tax arrears after lapse of long-time against subsequent property-purchaser

Madras HC quashes order passed by Assistant Commissioner, Commercial Tax Office (CTO) on account of long delay in initiating action under Revenue Recovery Act w.r.t. assessee’s property for defa...View More

Detention Certificate does not entitle Importer to seek refund from Cargo service-provider

Madras HC dismisses Assessee-importer’s writ petition seeking a direction to Commissioner of Customs to cause refund of Rs. 39 lakhs (approx.) collected by Customs Cargo Service Provider (CCSP) ...View More

Mere export through third-party exporter does not tantamount to EPCG licence condition violation

CESTAT Chennai sets-aside order of confiscation and consequent penalty on assessee (job worker) who exported goods through third-party exporter, disregards Revenue’s allegation of violation of c...View More

Directs DC to determine status of assessee as Small-Scale Unit following Section 127

Madras HC sets-aside order by Designated Committee (DC) rejecting assessee’s application under Sabka Viswas (Legacy Dispute Resolution) Scheme (SVLDRS); In rebuttal to Revenue’s submission...View More

Chides Revenue's attempt to re-open matter already dismissed by SC

CESTAT Ahmedabad holds that vegetable raw-oil (obtained from solvent extraction process of edible oils seeds in course of manufacture of final product) cannot be treated as product of 100% EOU (engage...View More

Quashes cryptic-order passed during on-going investigation, allows provisional release of black pepper

Madras HC sets aside ‘cryptic’ order rejecting provisional release of imported agricultural produce from Sri Lanka (black pepper); Observing that order of Deputy Commissioner simply refers...View More

‘Security Agency Service’ by Police, Home Guards, Govt. Officer unamenable to service-tax

CESTAT Delhi holds that assessee who is the Commandant of Home Guards in the State of Rajasthan created under Rajasthan Home Guards Act, 1963 providing security services to various Govt. as well as pr...View More