International Tax Ruling


Quashes levy on employee- secondment by group companies citing existence of 'employer-employee relationship'

CESTAT B'lore sets-aside service tax demand of Rs. 28 crores (approx.) on secondment of certain employees by group companies abroad under "Manpower Recruitment and Supply of Manpower Agency Service"; ...View More

Quashes Tribunal-order allowing redemption of 'restricted goods' imported in excess of DGFT-quota

Kerala HC holds that CESTAT “fell in clear error of law” by allowing redemption of restricted ‘Canadian Green Peas’ imported in excess of prescribed DGFT quota, in lieu of paym...View More

Affirms duty demand on ‘Firewood’ sold as raw material for paper manufacturing

Orissa HC (Cuttack) affirms Sales Tax Tribunal, Full Bench order confirming demand of additional tax u/s 12(4) of Orissa Sales Tax Act on sale of firewood as raw materials for manufacturing of paper, ...View More

Quashes SVLDRS rejection, follows Thought Blurb; Revenue's 'narrow approach' defeats Scheme objective

Bombay HC sets-aside order rejecting declaration of assessee under sub-category  of “audit” within the category of “investigation, inquiry or audit” under  Sabka Vish...View More

SC stays HC order releasing excess imported pulses & peas against DGFT quota, contempt notices

SC (Larger Bench) stays Bombay HC order releasing consignment of imported pulses and peas in excess of import quota notified by the DGFT; Vide order dated October 15, 2020 as modified by order dated D...View More

Remits matter to re-consider provisional release request of perishable goods in" judicious manner"

CESTAT Chandigarh remits matter for examining request for provisional release u/s 110 (A) of Customs Act of dry-dates imported from Dubai having country of origin (COO) as Saudi Arabia; Pursuant to a ...View More

Tax dues finalization by Dept. not necessary for determining eligibility under SVLDRS

Bombay HC holds Revenue unjustified in rejecting the Assessee’s declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS), under the category of “Investigation,...View More

Education-Cess refund once granted cannot be recovered on subsequent law alteration by SC

Tripura HC observes that recovery of Education and Higher Education Cess (Cesses) refund already granted “is wholly impermissible”, sets aside SCN issued by Assistant Commissioner (AC); Pu...View More

EOU liable to duty-foregone on imported inputs for supplies made to ISRO/BEL

CESTAT Bangalore holds assessee, a 100% EOU engaged in manufacture of electronic goods such as hybrid micro circuits, resistors, etc., liable to pay the duty foregone, on the inputs imported duty-free...View More

IGST not being 'duty of customs', exempt on re-import of repaired aircrafts/parts

CESTAT Delhi holds that integrated tax (IGST) is exempt on re-import of repaired parts/aircrafts into India under General Exemption Notification No. 45/2017 dated June 30, 2017 (Notification), as amen...View More