International Tax Ruling


Settlement Commission not an adjudicating authority, cannot pass order absent 'true and full' disclosure

HC holds that Settlement Commission cannot act as an adjudicating authority or an incognito Central Excise Officer to decide show cause notice (SCN) and determine demand raised where applicant failed ...View More

CHA cannot be penalised for dubious exports by fictitious exporters where due-diligence exercised

Delhi HC upholds CESTAT, absolves Customs House Agent (CHA) of penalty imposed u/s 114 of Customs Act, 1962, where it was found that exports were dubious and exporters were fictitious/non-existent abs...View More

Upholds MIP exemption restriction to imports under LOCs from Notification, not publication date

HC dismisses assessee’s challenge to Paragraph 2 of Notification No. 38/2015-2020 restricting exemption from Minimum Import Price (MIP) condition to imports/shipments of Mild Steel Items made un...View More

Allows assessee's ROM application, rejects clubbing of supply and erection contract absent interlinking

CESTAT allows assessee’s ‘rectification of mistake’ (ROM) application, finds clubbing of contracts between parties involving separate supply of material and erection work unsustainab...View More

Remands matter, transaction charges recovered by stock-broker under 'principle-to-principal' arrangement, not taxable

CESTAT remands matter, sets aside demand on 'transaction charges' recovered by stock broker under Rule 5(1)(a) of Determination of Taxable Value Rules r/w Section 67 of Finance Act, 1994 as part of st...View More

Fines emerging during iron-ore crushing/ segregation, not excisable 

CESTAT allows assessee’s appeal, quashes demand on iron ore fines cleared by manufacturer of sponge iron: Finds that iron ore fines emerge inevitably during process of crushing of iron ore lumps...View More

Disposes writ, allows Department to conduct service tax audit under GST regime

HC disposes assessee’s writ, allows Department to conduct service tax audit under Finance Act, 1994 subsequent to introduction of GST; Remarks, prima-facie reading of Sections 173 and 174 of CGS...View More

Allows CENVAT on advertisement in print media, authorized service station & common infrastructure service 

CESTAT extends CENVAT credit to a motorcycle & scooter manufacturer on services of, (i) commission paid to agents of print media, (ii) authorized service stations by appointed dealers under free s...View More

Penalty unsustainable where dispute relates to change of opinion regarding applicable Valuation Rule

CESTAT sets aside penalty where dispute pertained to Rule applicable in respect of classification of goods cleared to related party/interconnected undertakings under Central Excise Valuation Rules, 20...View More

Quashes demand where dues already declared/deposited under VCES, despite application rejection

CESTAT sets aside demand on ‘renting of immovable property services’ for period October 2008 to March 2010, stating that said dues were already declared and deposited by assessee under &ls...View More