International Tax Ruling


Upholds taxability of 'vacant land' given on lease or license w.e.f. June 2007

CESTAT holds that 'vacant land' given on lease or licence, for construction of a building or a temporary structure, to be used at a later stage for furtherance of business or commerce, would be &ldquo...View More

Upholds 'rebate' claim on goods re-exported 'as such', 'manufacture-in-India' not essential

Allahabad HC holds assessee eligible for rebate in terms of Rule 18 of Central Excise Rules, 2002 r/w Notification No.19/2004 dated September 6, 2004 on removal of LCD panels and parts of coloured tel...View More

'Refund' of ITC towards tax recovered from selling dealer unaffected by 'Amnesty Scheme'

Bombay HC clarifies that the assessee opting for Amnesty Scheme would not have any impact on the disbursement to be made by the State of the tax recovered from the selling dealer which was disallowed ...View More

Mere mention of wrong code while making duty-payment cannot attract interest/penalty

CESTAT quashes levy of interest and penalty for deposit of excise duty made by mentioning wrong code; Notes assessee’s plea that, duty in question was duly deposited by it though against the old...View More

Quashes Notification cancelling 'used' Form-F as obsolete/invalid

Delhi HC sets aside Notification dated June 18, 2018 issued by the Commissioner (VAT) under Rule 8(10) of CST Delhi Rules cancelling the used F-Forms as obsolete/invalid; Relies upon own ruling in cas...View More

‘Back-office support’ not 'intermediary service' for mere involvement of two or more companies

CESTAT dismisses Revenue’s appeal, holds that provision of ‘back-office support outsourcing services’ on behalf of and on direction of group/foreign entity does not amount to ‘...View More

Upholds drawback claim u/s 74 on 'engine' brought in to fly back leased 'aircraft'

Delhi HC holds the assessee-lessor eligible for duty drawback as per Section 74 of Customs Act, where aircraft leased to Kingfisher Airlines (lessee) was detained by customs authorities and assessee s...View More

'Business Support Services' to group entity on 'Principal-to-Principal' basis not 'intermediary service', allows refund

Delhi CESTAT holds that assessee rendering ‘business support services’ comprising of sales support, marketing, advertising, billing, etc. to ‘overseas’ group company/entity, do...View More

Settlement Commission not empowered to settle cases involving 'gold' smuggling; allows Revenue's writ

Delhi HC allows Revenues’ writ petition challenging decision of Settlement Commission upon an application filed by assessee in respect of smuggled goods being 'gold'; Notes Revenue’s plea ...View More

Upholds assessment proceedings, rejects assessee's time-bar computation basis notices requiring 'books-of-account'

Rajasthan HC dismisses assessee’s writ challenging action of Assessing Authority in initiating proceedings u/s 25 of Rajasthan VAT Act and passing of ‘assessment order' as being time barre...View More