International Tax Ruling


Directs regularisation of amounts paid by “Customs Cargo Service Providers”, issue appropriate notification

Madras HC directs CBIC to issue appropriate notifications within 6 months, specifying rates/charges payable by a “Customs Cargo Service Providers” on Cost Recovery Charges (CRC) basis oper...View More

Remits matter for de-novo consideration; Cites non-grant of representational opportunity to Assessee

CESTAT Kolkata remands the matter back to Adjudicating Authority for de-novo consideration finding assessee’s case to be a clear case of not following principles of natural justice by not giving...View More

Re-assessment order not hit by limitation when assessee itself allowed procrastination of proceedings

Patna HC dismisses challenge to action of passing an assessment order beyond limitation period stipulated u/s 24 of Bihar Finance Act, 1981, stating that assessee “himself allowed the proceeding...View More

Demand untenable under Manpower-Supply when tax paid under ITSS not objected by Dept.

CESTAT, Chennai quashes Service Tax demand under Manpower Recruitment Supply Agency (MRSA) service, holds that disputed transactions as per agreement do not reflect ingredients required for MRSA and A...View More

Retention of money from assessee's bank account when appeal pending before CESTAT "unlawful"

CESTAT holds order rejecting refund of amount recovered from assessee’s bank account (towards adjudication levies) as unsustainable in law, more so when assessee’s appeal is already pendin...View More

Refund of accumulated credit only on physical exports of goods, not on ‘deemed exports’

CESTAT Mumbai dismisses appeal against rejection of accumulated CENVAT Credit refund claim where goods have been supplied to a project awarded under International Competitive Bidding (ICB), treating s...View More

Absent any prescription regarding the form for filing audited report, quashes penalty

Tripura HC quashes order levying penalty under Tripura Value Added Tax Act, 2004 (TVAT Act) upon assessee for 3 consecutive years (2010-11, 2011-12 & 2012-13) for non-furnishing of audited account...View More

Rebate claim not time barred when Dept solely responsible to supply Shipping Bill

Gujarat HC quashes revisional authority’s order rejecting assessee’s rebate claim of central excise duty paid on excisable goods on ground of being time-barred u/s 11B; Rules that where ob...View More

Citing 'skewed' export performance fixation, remands matter of EO fulfillment under EPCG license

Madras HC directs Commerce Ministry and Revenue to properly examine the fact whether assessee-exporter (now undergoing recovery proceedings under SARFAESI Act, 2002) having EPCG license (exporting rea...View More

Enhances interest payable on refund of revenue deposit to Parle-Agro to 12%

CESTAT Allahabad allows Assessee’s appeal for modification of interest rate from 6 to 12% on refund of revenue deposit from date of deposit till payment; Observes that Assistant Commissioner pur...View More