International Tax Ruling


Upholds CESTAT, rejects classification of tablet with voice-calling facility as 'automatic data-processing machine' 

SC dismisses Revenue’s appeal against order of CESTAT which held that 'tablet' offering voice calling facility is classifiable as a telephone for cellular network under Customs Tariff Heading (C...View More

Advisory service to Real-Estate companies, not Real-Estate agent service, expats' secondment not 'manpower-supply'

CESTAT allows assessee’s appeal, sets aside demand under ‘Real Estate Agent Service’ u/s 65(88) of the Finance Act, 1994 (Act) in respect of investment advisory services rendered to ...View More

Electrical Multiple Unit, an integrated unit for Hyderabad Metro, classifiable as 'self-propelled railway' 

CESTAT holds that Electrical Multiple Unit (EMU) an integrated unit consisting of Drive Motors Cars (DMCs) and Trailer Cars (TCs) imported from Korea for use in Hyderabad Metro, is classifiable as sel...View More

Upholds Single Judge, VAT provisions inapplicable for 'arrear' computation under 'Karasamadhana Scheme' 

HC dismisses Revenue’s appeal against Single Judge order which held that computation of ‘arrears of tax, interest and penalty’ under ‘Karasamadhana Scheme 2017’ promulgat...View More

Affirms turnover addition basis delivery notes; Disallows ITC on purchases from cancelled registrants

HC upholds addition of Gross Profit by Assessing Officer (AO) at rate of 5.16% where inter-state purchases disclosed in returns were lesser than purchases shown in delivery notes, to determine turnove...View More

Grants interest on delayed SAD refund; No limitation period absent substantive provision 

HC allows refund of SAD paid on imported Set Top Boxes along with interest thereon, thus rejecting Revenue’s attempt to invoke period of limitation to restrict claim under Notification No. 102/2...View More

Quashes duty recovery sans assessment when notice merely contemplated confiscation of goods

HC dismisses Revenue’s appeal, quashes recovery of duty absent assessment and indication of duty payable on goods confiscated, in the show cause notice issued u/s 124 of Customs Act, 1962; Notes...View More

Upholds 'cost recovery charges' from custodian towards Official's deputation at ICD / CFS 

HC dismisses writ petitions challenging levy and collection of ‘cost recovery charges’ for posting of and work performed by Custom officers and staff at Inland Container Depots (ICDs) / Co...View More

Directs Advance Authorisation EO verification in writ petitions seeking subsequent IGST exemption 

HC directs Customs Authorities to verify fulfillment of export obligations under advance authorisations and pass appropriate orders, while disposing of writ petitions challenging the rejection of requ...View More

Partial refund claim denial on limitation ground when levy per se inapplicable, unsustainable 

HC quashes rejection of partial refund claim on ground of limitation, when activities of assessee, a registered society set up by Ministry of Finance, Planning Commission & several State Govts. fo...View More