International Tax Ruling


Revenue approaches SC challenging HC-order allowing assessee to furnish 50% pre-deposit amount through BG

SC issues notice in SLP by Revenue assailing the direction of Calcutta HC indicating assessee to deposit 50% in cash & 50% by way of bank guarantee (BG); Due to failure on assessee’s part to...View More

Applying SC Canon ratio, quashes proceedings initiated by DRI proposing penalty on importer

Madras HC quashes SCN issued by DRI proposing penalty on assessee-importer as well as it Managing Director, applies SC decision in Canon India; Infers that in the instant case too, much like Canon cas...View More

No jurisdiction to decide refund of unutilized credit claimed under CGST Act

CESTAT Chennai dismisses appeal for want of jurisdiction on finding that claim of assessee is in relation to refund of unutilized credit, in cash u/s 142 (6) of CGST Act and not u/s 11B or Rule 5 of C...View More

Value of goods supplied under separate contract not includible in works-contract service pre-July 07, 2009

CESTAT Ahmedabad holds that “any contract which is executed or payment their against (except the way of credit/ debit) made prior to 07.07.2009, the value of goods supplied under the separate co...View More

Quashes Single Judge order dismissing writ on maintainability ground; Cites interim stay granted in similar matter

Madras HC (Division Bench) allows writ appeal, holding that issue is pending since 2016 and stay was granted in similar matters pertaining to taxability of incorporated clubs, sets aside Single Judge ...View More

Dispels Revenue’s plea of ‘alternate remedy’ against assessment order, cites ‘natural-justice’ principle violation

Andhra Pradesh HC dispels Revenue’s notion that writ petition is not maintainable in light of alternative remedy available under statute citing violation of principles of ‘natural justice&...View More

'Dredging & Marine Consultancy Service' received by Ultratech at 'private jetty' CENVATable

CESTAT Ahmedabad allows CENVAT credit in respect of ‘Dredging and Marine Consultancy Service’ received for smooth navigation of vessels at assessee’s private jetty; Notes that Commis...View More

Judges to accommodate 'virtual hearing' whenever sought unless misused as excuse for 'adjournment'

SC expects Court “to show accommodation wherever a person wants a virtual hearing provided he connects it and that is not used as an excuse for adjournment”; Clarifies that place from wher...View More

Policy circulars amending FTP provisions, curtailing SEIS benefit to 'shipping agent' 'ultra-vires'

Bombay HC declares policy circulars in so far as they seek to add and amend provisions of Foreign Trade Policy 2015-20 (FTP) by inserting additional conditions to curtail the rights/benefits claimed b...View More

Quashes demand on incentives received by travel agents from Airlines & CRS Companies under BAS

CESTAT (Larger Bench) quashes service tax demand on target incentives received by travel agents from airlines and Computer Reservation Companies (CRS Companies) under the category Business Auxiliary S...View More