International Tax Ruling


'Marketing margin' in natural gas sale not includible in "transportation services" value

CESTAT sets aside inclusion of ‘marketing margin’ charged by assessee from buyers in taxable value of services of transportation of gas through pipeline u/s 65(105)(zzz) of Finance Act, 19...View More

Exercises discretionary 'writ jurisdiction' to settle classification dispute for DEPB benefit entitlement 

HC exercises discretionary writ jurisdiction in matter of classification of assessee’s product as “Alloy Steel Forging (Machined)” or “Bearing Races” for purpose of DEPB ...View More

CESTAT cannot reject admitted appeal on monetary grounds, without adjudicating on merits

HC quashes CESTAT order dismissing appeal and rectification of mistake application under proviso to Section 35B of Central Excise Act, without adjudication on merit; Observes, while it was undisputed ...View More

Quashes HC's wrong reliance on ABB Ltd. ruling; Directs re-consideration of 'GTA' taxability

SC sets aside Karnataka HC judgment for wrongly dismissing Revenue appeal where issued pertained to liability of assessee as “Good Transport Agency” u/s 65(50b) r/w Section 65(105)(zzp) of...View More

Allows PSU's fresh adjudication request after 14 years, subject to securing Revenue's interest 

HC allows request of Public Sector Undertaking for fresh adjudication of show cause notice after 14 years of grievance against ex-parte order denying benefit under Project Import Regulations, 1986; No...View More

Quashes adjudication-order denying abatement for supplied material; Holds composite works non-taxable pre-June 2007

CESTAT quashes adjudication order denying abatement in value under Notification No. 12/2003-ST for want of evidence of sale of goods as part of construction activities; Notes that assessee executed va...View More

No CENVAT credit of goods transportation from factory to buyer's premises post-2008

SC holds that CENVAT credit on GTA service availed for transport of goods from place of removal to buyer’s premises is not admissible to assessee, post amendment to Rule 2(l) of CENVAT Credit Ru...View More

Quashes CHA license suspension absent initiation of recovation proceedings within prescribed timeline

HC sets aside suspension of custom broker’s license under Regulation 19 of Customs Brokers Licensing Regulations, 2013 (CBLR) for non-initiation of further proceedings within time period prescri...View More

Allows Nil-duty benefit; Cannot penalize importer where system error causes BoE delay

HC allows Nil import duty benefit on ‘yellow peas’ under Notification No. 50/2017-Cus considering relevant date u/s 15 of Customs Act as date of presentation of Bill of Entry (BoE) u/s 46 ...View More

Upholds simultaneous proceedings under Indian Penal Code and VAT, dismisses ‘double jeopardy’ plea

HC upholds criminal prosecution launched under various sections of Indian Penal Code (IPC) for commission of forgery and cheating by furnishing invalid and false TIN number of purchaser on the bill de...View More