International Tax Ruling


Allows assessee's refund claim after Tribunal drops extended period demand

CESTAT allows service tax refund claim after Tribunal had dropped the demand based on extended period of limitation and such order has become final; Holds refund claim filed consequent to earlier orde...View More

Quashes demand under 'Consulting Engineer' on compensation paid to 'Honda-Japan' for contract termination

CESTAT Delhi quashes demand under ‘Consulting Engineer’ service on compensation paid to Honda Japan for termination of Model Agreement for launch of a new model of “Honda Civic&rdquo...View More

Goods sold on high-seas after filing BoE an inter-state sale, denies ‘intermediary-agent’ plea

SC affirms HC’s decision which held that transfer of goods (coils) after filing bill of entry (BoE) is not sale in course of import but an ‘interstate sale’, liable to Central Sales ...View More

Assessee cannot straightway invoke writ-jurisdiction for issue involving mixed questions of facts & law

Madras HC disposes writ appeal filed against order of Single Judge which held assessee liable to pay Service Tax on Services availed by the Bank viz., Indian Bank, Adyar, Chennai from the foreign part...View More

DC to issue appropriate discharge-certificate considering undisputed duty-deposit recorded in audit-report

Karnataka HC directs Designated Committee (DC) to issue Discharge Certificate after considering tax deposited by assessee as deposit/pre-deposit for the purpose of SVLDR Scheme though not recorded in ...View More

Sized coal an ‘excisable product’; Quashes demand on sizing operation under BAS

CESTAT Kolkata affirms order of Commissioner of Central Excise and Service Tax in dropping recovery proceedings initiated against assessee seeking to classify sizing of coal under heading “Busin...View More

State's decision to retrospectively curtail subsidies promised under Industrial Policy "illegal" 

Chhattisgarh HC quashes State Level Committee (SLC) decision to curtail Capital Investment Subsidy benefit once granted under the Industrial Policy 2004-09 to Rs. 3 crores; Holds that “introduct...View More

Reiterates secured creditor’s priority of charge over State’s tax dues

Bombay HC reiterates that if any Central statute creates priority of a charge in favour of a secured creditor, the same will rank above the charge in favour of a State for a tax due under the value ad...View More

Quashes reassessment order disallowing ITC sans any credit allowed in previous assessment

Gujarat HC observes that Section 35 of Gujarat VAT Act, 2003 ['turnover escaping assessment'] could not have been invoked for the purpose of passing order of reassessment as no credit has been allowed...View More

Urges UOI to take appropriate decision while remitting matter on 'Agro-Shade-Net' and 'Geo-Grid' classification 

Gujarat HC sets-aside Revenue’s proceedings towards recovery of excise duty on 'Agro Shade Net' and 'Geo Grid' (products) seeking to classify the products as HDPE/PP products under Chapter 39 of...View More