International Tax Ruling


Citing lifting of rider for obtaining clearance-certificate from Committee on Dispute, remits matter

Jharkhand HC sets-aside order of CESTAT rejecting the appeal of assessee on the sole ground that clearance certificate of Committee on Disputes (COD) has not been obtained; Explains that the prohibiti...View More

Allows refund to BMW India of excess customs duty, verified by CA

CESTAT Chennai holds assessee (BMW India) eligible to refund of excess customs duty paid, which was rejected by Revenue on the ground that Assessee has not shown customs duty separately on the sale in...View More

Quashing of 'attachment notice' by Single Judge before appeal period expiry "perfectly justified"

Madras HC (Division Bench) dismisses Revenue's writ appeal, upholds order of Single Judge quashing ‘attachment notice’ issued for recovery of sales-tax payable to ‘The Commercial Tax...View More

Not extending hearing opportunity warrants exercise of writ-jurisdiction, sets-aside penalty against Mahindra

Madras HC (Division Bench) sets-aside learned Single Judge’s order failing to reflect correct legal position, also sets aside Revenue’s orders levying penalty u/s 10A(1) of the Central Sal...View More

CESTAT: Quashes demand on recovery made for poor 'goods quality', directs considering assessee's 'vital' submissions 

CESTAT Ahmedabad sets-aside order confirming demand of service tax on amounts recovered by assessee from its supplier on account of poor quality of material supplied to it (i.e. assessee); Remands the...View More

MEIS-benefit not deniable for 'procedural infirmity' when intention evident from documents

Gujarat HC allows Assessee’s petition against Revenue’s refusal to grant MEIS benefits even after issuance of Amendment Certificate altering the declaration in the Relevant Shipping bills ...View More

Allows Honda Cars' appeal, quashes demand of CENVAT credit reversal absent suppression/mis-declaration

CESTAT allows Honda Cars appeal, quashes order demanding reversal of CENVAT Credit absent suppression or mis-declaration by assessee, engaged in activities liable to tax and trading activities (not li...View More

Delhi HC commences hearing in writ challenging SEIS benefit denial on services provided to telecom sector

Delhi HC commences hearing in writ petition assailing denial of benefit under SIES Scheme to tune of over INR 500 crores pertaining to FY 2015-16, 2016-17 and 2017-18; Petitioner (Ericsson) challenges...View More

Court order granting liberty cannot extend limitation period of assessment proceedings beyond statutory confines

Delhi HC quashes “Notice of default assessment of tax and interest" issued u/s 32 of Delhi VAT Act, 2004. much after expiry of limitation period for the relevant AY; Notes that on an earlier occ...View More

License-fee/application-fee charged for grant of liquor license by State Govt. not taxable

CESTAT, Bangalore holds that service tax is not applicable on services provided by State Government on grant of liquor licenses against consideration in the form of ‘license fee’ or &lsquo...View More