International Tax Ruling


Refund under Settlement Act not adjustable against demand for subsequent period; Defeats Amnesty Intent 

Bombay HC sets aside settlement order passed under the MVAT Act, 2002 that adjusted the refund for the tax period 2007–08 against the tax demand for the tax period 2008–09 despite there be...View More

Dismisses Goa’s SLP against HC-judgment which set aside Green Cess reassessment notices on JSW Infrastructure 

SC dismisses State of Goa SLP against the Bombay HC (Goa Bench) judgment which in quashing the SCNs issued to JSW Infrastructure Ltd to reassess Green Cess liabilities under the Goa Cess on Products a...View More

Quashes Service Tax demand on freight-forwarder qua markup received on trading/provisioning of space on carriers 

CESTAT Delhi allowes Assessee’s appeal questioning the levy of Service Tax on the mark-up earned from trading of space/slot on carriers, undertaken on principal-to-principal basis, holding that ...View More

Retrospective levy of Anti-Dumping Duties invalid where no duty existed on date of import 

CESTAT Kolkata reiterates that the date of presentation of Bill of Entry is relevant for levy of anti-dumping duty and holds that, “…there being no anti-dumping duty leviable on the said ...View More

Test report not invalid merely because samples tested in two labs; Upholds DRI seizure 

Gujarat HC, in a batch petition, holds that Test Reports cannot be discarded merely because different parameters were tested in two different laboratories, while upholding the action of DRI in issuing...View More

Holds Section 25(4) of Customs Act unconstitutional; Directs ₹3.4 cr refund to Patanjali Foods 

Karnataka HC allows writ petition of Patanjali Foods Limited (Assessee), seeking to declare and hold that Section 25(4) of the Customs Act, 1962 as amended by the Finance Act, 2016 is arbitrary, illeg...View More

Quashes reassessment of Green Cess against JSW Infrastructure citing absence of ‘reasons to believe’ 

Bombay HC (Goa Bench) quashes show cause notices issued to South West Port Ltd and JSW Infrastructure Ltd (Assessees) proposing reassessment of Green Cess liability under the Goa Cess on Products and ...View More

‘Minute Maid Nimbu Fresh’ is fruit juice-based drink; Allows Bottler credit on Pollution-survey services 

CESTAT Chandigarh allows the appeal of Botteling partner of Coca Cola India, holding that ‘Minute maid Nimbu Fresh’ containing more than 5% of the fruit pulp is appropriately classifiable ...View More

Expat salary reimbursements non-taxable under employer-employee setup; Discourages mechanical NOS-judgment application 

CESTAT Hyderabad holds that Northern Operating Systems judgment cannot be mechanically applied to all cases, and in the absence of a specific secondment agreement and where an employer–employee ...View More

Investment value exceeded Rs. 3 cr limit; Compound Levy Scheme can’t be availed 

Rajasthan HC, in an appeal filed by Sulzer Processors Pvt. Ltd. (Assessee), holds that it is not eligible for availing the Compound Levy Scheme, as the value of investment in the plant and machinery e...View More