International Tax Ruling


No 'deemed sale' of goods absent transit pass during inter-State stock transfer 

HC allows assessee’s writ petition, directs release of “air conditioner parts & coolant oil” detained by State officials for lack of transit pass despite furnishing of other lega...View More

'Cargo' distinct from 'goods'; Packaging activity not taxable as 'Cargo Handling' pre-June 2005 

SC holds that ‘packaging activity’ undertaken before clearance of goods from factory of principal manufacturer, is not taxable as ‘Cargo Handling Service’ (CHS) u/s 65(23) of F...View More

Dismisses SLP against HC; Affirms constitutional validity of 'mandatory pre-deposit' for appeals 

SC dismisses SLP against Jharkhand HC order which upheld constitutional validity of amendment to Section 35F of Central Excise Act w.e.f August 6, 2014 mandating pre-deposit for preferring appeal; HC ...View More

Stipulates conditions for appeal to Apex Court; Refuses to interfere with CESTAT findings 

SC rules on maintainability of appeal against CESTAT order which rejected challenge to Notification dated February 13, 2015 imposing anti-dumping duty on import of graphite electrodes from China for a...View More

Acceptance of liability for earlier period not valid ground for rejecting VCES application 

Bombay HC quashes order rejecting application under Voluntary Compliance Encouragement Scheme, 2013 (VCES 2013); States that application cannot be rejected on the ground that payment of service tax wa...View More

Appeal questioning 'area based exemption' relates to "duty rate", maintainable before SC 

HC rules on maintainability of appeal u/s 35G of Central Excise Act in respect of question of availability of ‘area based exemption’ benefit under Notification No. 50/2003-CE as a new indu...View More

Reprimands Revenue's attempt to deceive Bench over unavailable goods confiscation & penalty u/s 114A

CESTAT dismisses Revenue appeal against non-confiscation of unavailable imported goods with option to redeem and non-imposition of penalty u/s 114A despite levy u/s 112 of Customs Act; Notes that Adju...View More

No excise duty interest & penalty waiver absent provision in BIFR's winding-up scheme 

HC rejects waiver of interest and penalty under Central Excise Act, absent specific mention in scheme approved by Board for Industrial and Financial Reconstruction (BIFR) for winding up of Company; No...View More

Settlement Commission cannot reject application as inadmissible, once deemed to be proceeded with

HC sets aside Settlement Commission order rejecting the applications as inadmissible post calling of report on merits of the case, as contemplated u/s 127C(3) / (4) of Customs Act; Observes that Secti...View More

Directs release of seized gold absent serving of notice within 6 months

HC directs release of gold seized at the airport by Customs authorities absent service of notice within 6 months of seizure in terms of Section 110 r/w 124 of Customs Act; HC states that it is mandato...View More