International Tax Ruling


Circular on merchant-exporter's entitlement to duty-drawback explanatory, applies retrospectively; Overturns HC 

SC sets-aside judgment as well as review order of Madhya Pradesh HC which disentitled claim of All Industry Rate (AIR) duty drawback to merchant exporter of soyabean meal exports which was withheld fo...View More

Union & State legislatively competent to levy service & entertainment tax on DTH broadcasting service 

SC dismisses DTH providers/cable TV operators civil appeals against various HCs, upholds simultaneous levy of service tax and entertainment tax on DTH broadcasting service providers;Infers that, evide...View More

Penalty on Customs Broker for flouting regulations despite license revocation justified; SC dismisses SLP 

SC dismisses a Customs Broker’s SLP against the Delhi HC order which upheld imposition of penalty under Regulation 17 of the Customs Broker Licensing Regulations, 2013, post revocation of licens...View More

Revoking customs broker license doesn’t mean Department cannot levy penalty; Upholds CESTAT-ruling 

Delhi HC upholds CESTAT ruling that confined the penal action against a Customs Broker (assessee) to penalty imposition, despite absolving him from the spectre of revocation of license; CESTAT had fou...View More

Upholds order relegating Future-Brands to tribunal on levy of tax on brand licensing income 

SC dismisses SLP filed by Future-brands (Assessee) challenging the order of the Delhi HC that relegated the Assessee to file appeal before CESTAT, New Delhi on the issue of whether income received fro...View More

Relegates Future-Brands to file appeal on the issue of taxability of brand licensing income 

Delhi HC disposes off writ filed by Future Brands (Assessee) challenging the order passed by the Revenue imposing service tax on income earned from licensing of its brand name; Directing the Assessee ...View More

Kerala's luxury tax on cable TV with over 7500 channels is discriminatory and unconstitutional 

Kerala HC declares the provisions of the Kerala Tax on Luxuries Act, 1976 authorizing levy and collection of luxury tax on cable TV operators with connections of 7500 or above as discriminatory, uncon...View More

Dismisses Revenue’s appeal on ‘Biometric Access Control System’ classification, citing 319-day delay 

SC, on grounds of 319 days delay, dismisses Revenue’s civil appeal against the CESTAT ruling that upheld assessee’s classification on ‘Biometric Access Control System’ under He...View More

Dismisses SLP against HC ruling upholding penalty for return and tax payment default 

SC dismisses Assessee’s SLP against Andhra Pradesh HC decision that upheld the penalty u/s 74 of the GST Act on assessee for non-filing of returns and non-payment of taxes; HC had earlier constr...View More

Quashes AA refusal on RPC imports to manufacture CPC for SEZ-unit; Directs reconsideration 

Telangana HC quashes denial of Advance Authorisation (AA) benefit to import of Raw Petroleum Coke (RPC) for manufacturing Calcined Petroleum Coke (CPC) in Assessee’s Domestic Tariff Area (DTA) u...View More