International Tax Ruling


Payment which loses 'service-tax' character treatable as deposit, allows refund claimed upon amalgamation

CESTAT, Chennai sets-aside order of rejection of refund where the construction service agreement in which advance provided between the parties automatically got cancelled due to formation of assessee ...View More

Allows appeal-withdrawal qua excise component in view of settlement application made under SVLDRS

SC allows withdrawal of part of the appeal which relates to excise component (but retaining the customs component) as assessee applied under Sabka Vishwas (Legacy Dispute Resolution) Scheme , 2019 (SV...View More

Adjourns Revenue's appeals awaiting decision of larger Bench in similar issue

CESTAT adjourns 3 out of 11 appeals of Revenue till the decision of higher Bench where the issue involved in matter has already been appealed, dismisses 8 other appeals under the Litigation Policy wit...View More

Allows correction of 'inadvertent-mistake' in SVLDRS Form, directs Revenue to pass 'reasoned-order'

Gauhati HC dismisses rejection of application made under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) on account of inadvertent mistake by assessee stating the duty payable by them ...View More

Upholds goods-release to 'original-importer', disregards claim of high-sea sales/civil-action vis-a-vis foreign exporter

Madras HC (Madurai) upholds import assessment order releasing goods (Cashew Nuts) to Krisenter Impex (original importer), thereby rejecting assessee’s claim that title to the goods was transferr...View More

Dismisses appeal against CESTAT order ordering provisional goods release/reducing bank-guarantee, being 'infructuous'

Madras HC dismisses the appeal filed against the CESTAT order which found no malafide intention on part of assessee and ordered provisional release of goods on submission of Bank guarantee of 7.5% of ...View More

Larger Bench to decide on taxability of expat-salary post negative-list regime under reverse-charge

CESTAT Chandigarh refers the matter to larger Bench the issue of levy of service tax in respect of payment of salary to expats post July 1, 2012 under reverse charge mechanism (RCM) on account of cont...View More

Quashes Rs. 27 crores demand-notice issued by Joint-DGFT, cites lack of jurisdiction/authority

Madras HC via video conferencing quashes demand notices issued by Joint Director General of Foreign Trade (Joint DGFT) to the tune of Rs. 27 crores seeking to regularize the EPCG licenses issued to th...View More

Judicial-review to be circumspect where final-findings rendered by DA, sets-aside 'contempt proceedings'

SC allows appeal filed by Designated Authority (DA), sets aside (i) order issuing specific directions for anti-dumping investigation into articles imported, (ii) orders of Telangana HC issuing contemp...View More

Revenue cannot apply own logic/imagination to reject SAD refund, allows Johnson Lift's petition

Madras HC quashes order rejecting refund-claim of Additional Duty of Customs (SAD) paid on the ground that model numbers of the goods (Escalator in SKD condition) in import document were missing in sa...View More