International Tax Ruling


Customs authorities cannot make any parallel enquiry once Magisterial intervention sought, quashes summons

Calcutta HC quashes summons issued to the Petitioner & its relative u/s 108 of Customs Act in connection with alleged offence u/s 133 of Customs Act on arrival at airport where Magisterial interve...View More

Sets-aside assessment against 'Infosys', technical-glitch/COVID-19 outbreak hindered 'hearing'

Telangana HC sets aside the assessment order (AO) for AY 2015-16 against Infosys Ltd. (Petitioner) on the ground that a proper opportunity of personal hearing was denied, cites that Petitioner cannot ...View More

Directs Revenue to effectuate Court's earlier refund-orders towards deposit made under protest

Delhi HC directs Revenue to effectuate earlier order directing refund of “deposit” of Rs. 2.38 crores along with interest; Explains that “when it is found that the respondents State ...View More

Import value enhancement of "aluminium scrap" following DGOV circular "illegal"/"incorrect"

Ahmedabad CESTAT holds enhancement of the invoice value of various types of aluminum scrap made by Assessing Authority based on the Directorate General of Valuation (DGOV) circular as “illegal a...View More

Services by State Industrial Development body, a ‘statutory function’, not liable to service-tax

CESTAT Bangalore sets-aside demand to the tune of Rs. 1295 crores levied upon assessee, a statutory body discharging the statutory function viz., ensuring establishment of industrial areas in the Stat...View More

'Insurance service' provided by Deposit Insurance Corporation to Banks an ‘Input-Service’, allows credit 

CESTAT Larger Bench holds the insurance service provided by the Deposit Insurance and Credit Guarantee Corporation (DICGC) to the Banks as ‘Input Service’ and accordingly allows CENVAT cre...View More

Right to use “Technical Know-How” not “Intellectual Property Right” service, quashes demand

CESTAT Delhi holds that the grant of exclusive right to the assessee to use the “know how” in any plant in accordance with the processes, specifications and recipes thereof in connection w...View More

Overrules Single Judge order allowing reduction towards 'closed- branch' under compounding provision

HC reverses order of Single Judge reducing the tax liability of a jeweller u/s 8(f) of Kerala Value Added Tax Act, 2003 (KVAT Act) w.r.t. closed branch under the compounded provision on the finding th...View More

Quashes order revoking customs-broker license for mere allegation of IEC holder non-verification

CESTAT Bangalore sets-aside order revoking Customs Broker license on premise that the assessee colluded with the exporters to over-value the goods for obtaining excess duty drawback; Rejects the findi...View More

Fitting out/implanting prosthetics into patient's body a 'works-contract'; SC's BSNL decision requires 'reconsideration'

Madras HC rules that “fitting out or implanting of prosthetics into the physiology or the body of the patient for alleviation of pain or for improvement of the life of the patient in the course ...View More