International Tax Ruling


Upholds Single Judge's dismissal of writ against re-opening assessment w.r.t. mobile/laptop chargers

Rajasthan HC upholds dismissal of writ petition against re-opening of assessment order under Rajasthan Value Added Tax, 2003 (RVAT/Act) for determining taxability of charger/adapter, battery, earphone...View More

Mandatory pre-deposit requirement for entertaining appeal cannot be waived, upholds Single Judge

Uttarakhand HC upholds Single Judge order rejecting assessee’s plea for waiver/exemption of pre-requisite of depositing 7½ percent of disputed duty for entertaining an appeal stipulated u...View More

Transportation expenses incurred on own account not includible for Entry-Tax valuation

Allahabad HC holds CESTAT’s direction of remand for working out the total expenses incurred by the assessee on own account towards transportation of coal for arriving at value of coal in terms o...View More

Denial of EO fulfillment benefit on SEZ supplies for mere bill-of-export non-supply, untenable

Bombay HC holds denial of benefit of export obligation (EO) fulfillment in respect of supplies made to SEZ on ground on failure to furnish ‘bill of export’, as unsustainable; Observes that...View More

Quashes SCN holding drawback on export goods as erroneous/excess and re-determining value

P&H HC allows assessee’s writ, quashes show cause notice (SCN) issued after a period of 5 years, seeking to hold drawback as erroneous or excess absent any mechanism under Customs Act, 1962 ...View More

Permits utilisation of CENVAT credit for mandatory pre-deposit payment, dismisses Revenue's appeal

Gauhati HC disposes Revenue’s appeal against order of CESTAT which allowed utilization of CENVAT credit for payment of mandatory pre-deposit u/s 35F of Central Excise Act, 1944; Notes assessee&r...View More

No sales tax or service tax on supplies by club to members 

SC Larger Bench (LB) holds that “clubs… cannot be treated as separate in law from their members” and “there is no sale transaction between a club and its members” while ...View More

JV's deposit to assessee's loan account towards leased Plant & Machinery taxable as 'property-renting service'

CESTAT upholds liability to service tax along with interest on amount deposited in the loan account of assessee against lease of plant and machinery to joint venture (JV) under “Renting of Immov...View More

Quashes SCNs on account of inordinate delay in adjudication, cites 'breach of natural-justice'

Bombay HC sets aside Show Cause Notices (SCNs) and Personal Hearing Notices in respect of which the adjudication proceedings were initiated after an inordinate delay of 14 to 17 years sans any notice ...View More

Upholds inclusion of software value/concerned services in imported machine/apparatus valuation

SC observes that value of software/concerned services is rightly included as part of apparatus or machine classifiable under the heading appropriate to the function while upholding classification of g...View More