International Tax Ruling


Clarifies appointment of Chairman / President & Members of Appellate Tribunals under new Rules 

SC clarifies applicability of stay on composition of Search-cum-Selection Committee (SCSC) under Tribunal, Appellate Tribunal and Other Authorities (Qualification, experience and other conditions of s...View More

Taxpayer cannot choose adjudicating authority, quashes challenge to anti-evasion officer's assessment power

HC dismisses assessee’s writ challenging the issuance of show-cause notice (SCN) by Additional Director General, Directorate Revenue Intelligence and provisions of sub-section (11) of Section 28...View More

Allows excess tax refund on LPG cylinders, pursuant to Ministry's price fixation 

SC allows refund of excess sales tax paid on LPG cylinders supplied to oil companies, pursuant to price revision / fixation by Ministry of Petroleum & Natural Gas; Observes, a bare reading of Sect...View More

Condemns Revenue's "routine" appeals, finds no perversity in CESTAT allowing input credit

HC dismisses Revenue appeal challenging CESTAT order which had allowed refund claim in respect of CENVAT credit on various input services to assessee providing banking and financial services, business...View More

Quashes retrospective hike in duty vide Corrigendum rectifying Finance Act printing errors

HC accepts assessee’s challenge to Corrigenda dated January 15, 1997 and September 21, 2000 issued by Govt. of India seeking to correct printing errors in Finance Act 1996, thereby increasing ra...View More

Accords assessee opportunity to challenge 'pipeline laying' & 'construction' classification, exercising writ jurisdiction

HC allows assessee’s writ petition challenging service tax classification of construction of pipeline / structure and laying of underground sewerage for Tamil Nadu Water and Drainage (TWAD) Boar...View More

Upholds classification of essential boiler components cleared in parts, as complete machine 

SC affirms classification of ‘essential components / parts of a boiler’ under sub-heading 8402.10 of First Schedule to Central Excise Tariff Act as “All goods other than parts”...View More

Absent assessee's ‘negligence’, condones 665 days delay in filing appeal before CESTAT

HC condones delay of 665 days in filing appeal, rejects CESTAT’s finding that assessee was grossly negligent and its conduct disentitled it from claiming such discretionary and equitable relief;...View More

Dismisses writ to revive premium claim under REP licences issued under erstwhile EXIM-policy

HC dismisses assessee’s writ petition filed after 18 years of filing application to claim 8% premium under Policy Circular dated May  5, 1993 in respect of Replenishment (REP) Licenses issu...View More

Maintenance of flats / premises builder's statutory obligation; Deposits from purchasers not taxable

Bombay HC upholds CESTAT decision, confirms no service tax on non-refundable amounts collected by builders / promoters from flat purchasers towards maintenance of apartments / premises; Referring to p...View More