International Tax Ruling


Upholds Appellate Tribunal findings on limitation period, surcharge on sales turnover and reduced rate of tax

Kerala HC dismisses assessee’s revision petitions on the aspect of levy of tax on quantity discount; Opines that Circular No.5 of 2005 dated April 04, 2005 ‘goes against the Statute, but H...View More

Quashes demand on vessel-hire, 'responsibility cast to maintain' do not dilute lessee's 'control'

Chennai CESTAT set aside the demand against the assessee under Reverse charge mechanism (RCM) on consideration paid to foreign company for hiring a vessel as a ‘declared service’ u/s 66E (...View More

No cross-objections lies before Commissioner (Appeals) against order sanctioning refund

CESTAT observes that “the right to file cross-objection is a substantive right conferred by a statue and can be exercised only in accordance with the provisions of the statue”; Notes that ...View More

Upholds 'purchase tax' levy on 'empty bottles' 'used' for Beer/IMFL bottling

SC upholds levy of purchase tax on the purchase of empty bottles from unregistered dealers by assessee engaged in business of manufacture and sale of Beer and Indian Made Foreign Liquor (IMFL) under S...View More

Extends 'Notification' Benefit on 'Cement' cleared to 'Institutional buyers' declaring 'retail sale-price'

CESTAT holds assessee entitled to benefit of the Notification No. 4/2007-CE dated March 01, 2007 at Sr. No. 1A in respect of cement cleared in large quantities but packed in 50kg bags to institutional...View More

Holds Customs Broker guilty of 'gross negligence' for non-verification of IEC holder/actual importer

CESTAT Bangalore holds assessee guilty of gross negligence in performance of their duties as Customs Broker, being violative of Customs Broker Licensing Regulations 2018; Finds that there are serious ...View More

Delhi HC directs fresh consideration of SVLDRS declaration for waiver of interest & penalty

Delhi HC quashes communications rejecting the declarations filed by Petitioner under Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 (SVLDRS), for waiver of interest and penalty for the period O...View More

Overrules Single Judge, denies zero-customs duty benefit on machine import from policy-date

Calcutta HC (Division Bench) sets-aside Ld Single Judge order holding Customs Notification dated Nov 04, 1999 issued to give effect to amended EXIM Policy 1997-2002 to apply retrospectively from the d...View More

DGOV guideline not above Statute, quashes re-assessment absent adherence to Customs Valuation Rules

CESTAT, Ahmedabad allows Assessee’s appeal, sets aside Revenue’s methodology for enhancement of value on the basis of guidelines issued by Directorate General of Valuation (DGoV); Rejects ...View More

Allows assessee's appeal on scope of Anti-Dumping Notification w.r.t. ‘Veneered Engineered Wooden Flooring’

CESTAT, Delhi allows assessee’s appeal to exclude ‘Veneered Engineered Wooden Flooring’ of two layers having (i) plywood as the bottom layer or (ii) decorative inlay work on the top ...View More