International Tax Ruling


Framing of assessment where assessee sought multiple extensions cannot be faulted, disposes writ

Madras HC disposes writ finding no fault in action of Adjudicating Authority in framing assessment where assessee sought extension of time over and over again; Nonetheless, “in the interests of ...View More

'Dispatch' not akin to 'communication' of order; Condemns Revenue's appeal dismissal in 'hyper-technical manner'

CESTAT holds that ‘mere dispatch of the order cannot be communication of the decision/order’, sets aside order of Commissioner (A) whereby assessee’s appeal was rejected as time-barr...View More

Citing absence of intention to import goods contrary to safeguards/prohibition, quashes 'confiscation'

CESTAT sets aside imposition of redemption fine and penalty observing that Assessee had “no intention to violate FSSAI and FSS Act and had no intention to import goods contrary to the prohibitio...View More

Dealership agreement 'to be read as whole'; Quashes demand against auto-dealer on 'trade-discount'

Madras HC (Madurai) allows writ, quashes order passed by Adjudicating Authority proposing service tax against a dealer of motor-vehicle chassis/parts (assessee) on trade discount received from manufac...View More

Customs duty within “operational debt” purview, follows Ghanshyam Mishra precedent 

Madras HC in light of the Apex Court judgment in Ghanshyam Mishra, that taxes and duties come within the definition of ‘Operational Debt’, holds that the rights of Customs Dept. to claim c...View More

Quashes ‘sketchy’ SVLDRS application rejection without assigning reasons; remits matter

Madhya Pradesh HC sets aside rejection of application under SVLDRS for not assigning adequate reasons and deems it to be “sketchy in nature”; Disposes writ without expressing any opinion o...View More

Quashes back-dated MVAT/CST assessment orders; Cites flouting of Internal Circulars, administrative approvals

Bombay HC quashes ante-dated orders of assessment under Maharashtra Value Added Tax Act (MVAT) as well as Central Sales Tax Act (CST) on finding that the orders are non-est in eye of law being passed ...View More

Laments Revenue for travelling beyond SCN to deny CENVAT on 'warehousing service'

CESTAT Ahmedabad sets-aside order denying CENVAT Credit of Service Tax paid in respect of warehousing service availed for storing imported inputs before bringing same to factory for further processing...View More

Instruction denying SEIS benefit to 'Service Provider to Telecom Sector' ‘ultra-vires’ the FTP

Delhi HC sets-aside instruction advising that service providers to Telecom Sector are ineligible for benefit under Service Exports from India Scheme (SEIS) announced by FTP 2015 – 2020, finds In...View More

Freight-charges to be excluded from taxable turnover on ex-factory sales made to DoT

Orissa HC holds that freight charges separately shown in sale bill as not includable in the sale price where goods were sold ex-factory, and therefore, has to be excluded while calculating the taxable...View More