International Tax Ruling


Land conversion charges paid to RIICO not taxable; Allows refund u/s 104 of Finance Act 

CESTAT Delhi rejects Revenue's appeal against original order granting service tax refund to 100% EOU (Assessee) u/s 104 of Finance Act, 1994 for land conversion charges (industrial to commercial) paid...View More

‘Assembly Front’ for manufacturing mobile phones qualifies for duty-exemption as ‘Display Assembly’ 

CESTAT Delhi allows Samsung’s appeal challenging denial of exemption benefit on import of ‘Mechanical Electrical Assembly Front’, holding that Assembly Front used in the manufacture ...View More

Upholds demand on manpower supply by cooperative society to ONGC

CESTAT Hyderabad upholds demand of service tax on ‘Manpower Recruitment or Supply Agency Service’ (MRSAS) rendered by a cooperative society (Assessee) to ONGC; Notes that the Ass...View More

Transitional provisions of GST have contingencies allowing cash-refund of  CVD/SAD

CESTAT Mumbai holds that the transitional provisions u/s 142 of the CGST Act, 2017 have contingencies which provides for cash refund of CENVAT-credit of CVD and SAD,...View More

Transitional provisions of GST have contingencies allowing cash-refund of  CVD/SAD

CESTAT Mumbai holds that the transitional provisions u/s 142 of the CGST Act, 2017 have contingencies which provides for cash refund of CENVAT-credit of CVD and SAD,...View More

Dismisses appeals against cancellation of coal mining lease owing to statutory remedy of appeal 

Madhya Pradesh HC dismisses a batch of appeals against cancellation of mining leases belonging to Coal India on finding that the Competent Authority after due consideration found that “licence t...View More

Orders release of confiscated Rolex Watches absent issuance of SCN or personal hearing notice 

Delhi HC orders unconditional release of Petitioner's two Rolex watches, against which absolute confiscation order was passed, noting that the Petitioner had no opportunity to present documents before...View More

Seizure of Gold Kada without issuing SCN for over 1-year, impermissible; Directs immediate release 

Delhi HC orders immediate release of Petitioner's two gold kadas, that were worn by him and detained by Customs Department at Delhi T-3 Airport, citing failure to issue SCN since seizure on December 1...View More

Revenue to communicate seizure-order to Foreign National via e-mail/mobile, not MHA 

Delhi HC, in the case involving the seizure of articles from a foreign national (Petitioner), reminds the Customs Department to avoid relying on Ministry of Home Affairs (MHA) to communicate original ...View More

Examines Revenue’s draft SOP on detaining goods of travelling passengers in light of Baggage-Rules 

Delhi HC, while hearing a writ petition challenging the detention and storage charges imposed by the Customs for returning detained goods that includes two golds kadas and one gold chain to the Petiti...View More