International Tax Ruling


Quashes order rejecting FORM SVLDRS-01, stresses on widened scope of expression “quantified”

Delhi HC quashes rejection of declaration filed by assessee under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) where audit memo was issued 2 days after cut-off date of June 30 (i.e....View More

Sets-aside Rs. 110 crore demand on Indian Bank acting on behalf of foreign exporter

CESTAT Delhi quashes service tax demand amounting to Rs. 110 crores (approx.) on foreign bank charges under the reverse charge mechanism(RCM); Holds that assessee, State Bank of Bikaner & Jaipur (...View More

Quashes levy on sale of DEPB completed outside State citing lack of jurisdiction

Madras HC via video conferencing quashes order levying tax on the turnover of Rs. 4 crores (approx.) being tax on sale of Duty Entitlement Pass Book (DEPB); Disregards Revenue’s plea that since ...View More

Citing 'General Public Importance'/'non-overlapping jurisdiction', dismisses Revenue's appeal for being non-maintainable

Karnataka HC dismisses Revenue's appeal filed u/s 35G of Central Excise Act, 1944 involving applicability of Exemption Notification for determining excisability of goods for assessment on the ground o...View More

Mere substitution of Notification cannot be construed as new amendment, upholds 'refund-application' rejection

Madras HC dismisses Assessee’s petition against rejection of refund application holding that subsequent Notification brought through substitution cannot be construed as an amendment for giving e...View More

'Nestle Milky Bar/Eclairs' are not 'white-chocolates' but 'sugar-confectionery', allows concessional duty-benefit

CESTAT, Bangalore upholds classification of ‘Nestle Milky bar’ and ‘Nestle Milky bar Eclairs’ manufactured by Assessee under Tariff Entry 1704 as sugar confectionery (including...View More

Exemption notification not 'un-conditional'/‘absolute’, demand raised citing irregular credit availment unsustainable

CESTAT Kolkata sets-aside order raising duty amounting to 25 crores (approx.) on excisable goods (iron & steel products) used as spares for repair and maintenance of machinery installed at differe...View More

Finds no perversity in Tribunal's order disallowing ITC w.r.t. goods consigned outside State

Kerala HC (Ernakulum) upholds Tribunal, rejects revisions filed by assessee (manufacturer of refined Palmolein) against determination of ITC made in accordance with Rule 12A of of the Kerala Value Add...View More

Absent 'representational right', provision of hardware/network access to cable-operators, not ‘franchise-service'

CESTAT rules that the services of providing hardware and network access to cable operators for enabling them to render cable operating services to home customers is not a ‘franchise’ servi...View More

Liberal interpretation to be given to SVLDRS, directs Designated-Committee to pass a reasoned-order

Delhi HC sets aside order passed by Designated Committee rejecting declaration in Form SVLDRS-1 under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019; Remarks “a liberal interpretatio...View More