International Tax Ruling


'Technical infraction' at Revenue's end no ground to deprive benefit under SVLDRS

Delhi HC sets-aside statement in Form SVLDRS-01 recording remarks that no return had been filed by assessee for the relevant period; Counsel for assessee submits that rejection of application was on u...View More

SC to decide on inclusion of franchisor’s advertisement-cost in franchisee-fee of McDonalds India

SC condones Revenue’s delay in filing appeal against CESTAT order rejecting Service tax demand raised against the Assessee (McDonald’s India); While allowing assessee’s appeal, CESTA...View More

Initiating proceeding absent 'reason to believe' that turnover escaped assessment, a jurisdictional-error

Allahabad HC holds that there was a jurisdictional error on part of Assessing Officer (AO) in initiating the re-assessment proceedings while concluding that Multi-Function Digital (MFD) was not a 'com...View More

Sets aside refund claim rejection of excess tax paid erroneously transferred to TRAN-1

CESTAT sets aside order-in-original (OIO) rejecting assessee’s refund claim of excess paid service tax on the ground of limitation; Rules that limitation period for claiming refund in the instan...View More

Service-tax recovery pre-March 2006 on 'interest component' for Equipment Leasing "without authority of law"

Bombay HC affirms CESTAT order observing that statutory exclusion u/s 67 of Finance Act, 1994 is available to assessee-NBFC in respect of interest component under "Financial Leasing Services including...View More

Allows credit of interest remitted for SVLDRS quantification; 'Accounting-methodology’ cannot restrict 'substantive-relief' 

Madras HC holds that interest remitted during investigation should be given credit in quantifying the amount liable to be paid under Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS); Observes...View More

Dismisses challenge to 'appeal maintainability', quashes assessment orders giving assessee ‘benefit of doubt’ 

Madras HC directs the Appellate Deputy Commissioner “to receive the appeals as maintainable” while setting aside the assessment orders passed without the knowledge of the assessee; Notes t...View More

Quashes Designated Committee order rejecting SVLDRS declaration on hyper-technical ground

P&H HC quashes orders of Designated Committee (DC) whereby declarations filed by assessee/petitioners under the Amnesty Scheme were rejected on a ‘hyper technical’ ground; Notes the fo...View More

Carlsberg India approaches Jharkhand HC seeking refund of Countervailing duty paid on beer destroyed

Jharkhand HC hears writ petition filed by Carlsberg (Petitioner) seeking refund of countervailing duty (State Excise Duty) to tune of Rs. 1.5 crores (approx.) collected in advance by Department on bee...View More

Revenue cannot conduct autopsy of adjustment issue especially when same was at Department’s behest

Madras HC holds that Department cannot reopen an issue & conduct an autopsy of matter wherein refund of assessee, at its insistence, was adjusted towards sales tax arrears of another dealer, espec...View More