International Tax Ruling


Charges of ADD evasion without clear exposition of linkages with COO violation unsustainable 

CESTAT Chennai quashes order passed by the Commissioner of Customs regarding the import of PVC flex banners from China via Malaysia allegedly to evade anti-dumping duty (ADD); Noting that Assessee sta...View More

Commissioner's order passed without proper/sufficient hearing opportunity "vulnerable", "liable to be impeached" 

Orissa HC quashes Commissioner (A) order that held assessee’s technical support and consultancy services to foreign client as not export of services but ‘intermediary services’ solel...View More

Citing delay, dismisses appeal against CESTAT-ruling classifying ‘cargo handling services’ as ‘courier service’ 

SC, on ground of delay, dismisses Assessee’s civil appeal against CESTAT Delhi ruling where it classified assessee’s ‘cargo handling services’ as “courier service” ...View More

Cargo handling with undertaking regarding contraband, currency notes etc taxable as courier service 

CESTAT Delhi holds that Assessee providing ‘cargo handling services’ to various clients, which includes door-to-door delivery on extra charges, is taxable as “courier service” ...View More

Quashes trial-court’s order calling for records without jurisdiction; Calls it ‘patently perverse’ 

Delhi HC sets-aside order passed by the Trial Court in a miscellaneous proceeding initiated suo-moto calling for records from customs authorities on confiscated counterfeit goods imported in the name ...View More

Dismisses Revenue's appeal against HC-judgment quashing penalty against HDFC Bank, basis delay 

SC dismisses Revenue’s appeal in dispute involving penalty imposition for non-payment of tax on sale of repossessed vehicles on ground of delay “of 405 days in filing the Special Leave Pet...View More

Restricts Nokia's verdict applicability on mobile-charger issue to Punjab & Chandigarh 

On the issue of different VAT rates for chargers sold with mobile phones in a single retail pack in States other than Punjab & Chandigarh UT, SC restricts the applicability of Nokia ruling to thes...View More

Treadmill, dumbbells specifically for maintaining physical fitness taxable at 5% as ‘sports good’ 

Andhra Pradesh HC holds that fitness equipment like treadmill, dumbbells, rotators, fit-kit exercisers, weight lifting equipment are classifiable as ‘sports goods’ taxable at concessional ...View More

BG encashment post HC order, towards duty payment; Unjust enrichment bars refund 

Gujarat HC dismisses Ruchi Soya’s writ petition for refund of amount covered by Bank Guarantee after same became refundable following SC’s favourable order, holding that same is hit by unj...View More

Directs Revenue to file appeal after 'Canon- Dicta' giving effect to earlier HC judgment 

Delhi HC restores customs appeal against Microsoft (Assessee) before CESTAT, New Delhi directing the Revenue to file appeal and Tribunal to decide the matter on merits after the issue of proper office...View More