International Tax Ruling


Grants relief to Snapdeal, amount received towards packing material not liable to VAT

Haryana Tax Tribunal holds that use of packing material by the assessee, an e-commerce operator, while providing logistic services to sellers, does not come within definition of ‘sale’ und...View More

Tribunal to decide 'unbranded' software taxability, directs assessee to furnish requisite material/documents

HC remits matter to Tribunal to decide taxability of unbranded (uncanned) software, while noting that despite issuance of SCN, no agreement or contract was ever filed or brought to notice of assessing...View More

Allows writ, quashes demand on road maintenance, repair for period June '05 to Sept '08

HC allows assessee’s writ, quashes demand in respect of management, maintenance or repair of road, for the period June 16, 2005 to September 30, 2008 u/s 65(105)(zzza) of Finance Act, 1994 ...View More

Upholds CELEBI's denial of demurrage waiver w.r.t. 'aircraft engine' despite penalty invalidation

HC dismisses assessee’s writ, denies refund of demurrage amount paid to CELEBI to tune of Rs. 5.5 crores for securing release of aircraft engine where detention was held as ‘justified&rsqu...View More

Upholds DA's recommendations against ADD imposition on battery imports from China & Vietnam

Delhi HC dismisses assessee’s writ challenging findings of Designated Authority (DA) recommending against imposition of anti-dumping duty (ADD) on import of AA Dry Cell Batteries from People&rsq...View More

SCN cannot be issued for duty recovery where order granting refund attained finality 

CESTAT allows assessee’s appeal, quashes recovery of amount refunded erroneously to tyre manufacturer under proviso to Section 11(A)(4) of Central Excise Act; Accepts assessee’s plea that ...View More

Grants interim relief, permits solar modules clearance without Safeguard Duty payment subject to BG/bond 

Madras HC admits writ petition while allowing clearance of modules for solar power project upon furnishing a bank guarantee (B/G) for 50% of amount of safeguard duty (SG) and bond for remaining amount...View More

Dismisses assessee's appeal, rules on 'total turnover' concept for 'Turnover Tax’ determination

SC dismisses assessee’s appeal, rules on concept of ‘total turnover’ as defined u/s 6-B(1) of Karnataka Sales Tax Act, 1957 (KST Act) for determination of turnover tax; Rejects asses...View More

Supply of electricity to occupants of complex without licence taxable as ‘service’ 

Calcutta HC holds that transaction of receiving high-tension electric supply and making over low-tension electric supply to occupants of a complex, raising bills on such occupants and realizing electr...View More

Writ challenging safeguard duty imposition on solar-cells maintainable, dismisses Revenue's 'territorial jurisdiction' plea

HC holds assessee’s writ challenging final notification dated July 30, 2018, pertaining to levy of Safeguard Duty (SG) on import of solar cells and modules, as maintainable before it in respect ...View More