International Tax Ruling


Interest on tax refund not payable from assessment order date, but finalisation thereof

HC dismisses assessee’s writ, interest on refund of excess tax paid, u/s 14-C of Orissa Sales Tax, 1947 (Act), not payable from date of first application submitted after assessment order (AO), b...View More

Absent limitation for conclusion of assessment proceedings, mandates completion within reasonable period

Kerala HC finds no limitation period for completion of assessment proceedings u/s 25(1) of Kerala VAT Act, says 5 years’ period provided thereto is only applicable for initiation thereof and in ...View More

'Appellate remedy' a compulsive jurisdiction; CESTAT cannot reject appeal for writ pendency

HC sets aside CESTAT order which dismissed assessee’s appeal against findings of Designated Authority and issue of Notification No. 9/2015-Cus (ADD) imposing anti-dumping duty on the ground that...View More

Lawn rental by luxury hotels part of 'business'; Upholds luxury tax pre-March 2007

HC upholds luxury tax on ‘lawns’ rented separately by persons for wedding functions / receptions, prior to March 9, 2007 under Rajasthan Tax on Luxuries (Hotel & Lodging Houses) Act, 1...View More

Recalls ROM order; Non-disclosure of appeal pendency & SC directive constitutes 'fraud'

CESTAT invokes inherent powers to recall order passed u/s 35C(2) of Central Excise Act against ‘rectification of mistake’ (ROM) application filed by assessee, whereby demand raised beyond ...View More

No interference with CESTAT recalling ROM order for appeal pendency / SC directive non-disclosure

SC refuses to interfere with CESTAT order recalling earlier order passed u/s 35C(2) of Central Excise Act against ‘rectification of mistake’ (ROM) application filed by assessee, whereby de...View More

Relegates assessee to appellate-remedy for contesting duty refund on captively consumed 'clinker'

HC dismisses assessee’s writ petition challenging rejection of refund claim of excise duty paid under protest on captively consumed ‘clinker’ despite favourable SC decision, on groun...View More

Service-tax applicable on 'service' component in retreading of tyres, not gross consideration

SC holds that in a contract for retreading of tyres, service tax is payable only on service component and not on entire gross value, accordingly assessee is liable to pay on 30% of retreading charges ...View More

Furnishing of CST Forms not mandatory for processing refunds under DVAT law

Delhi HC holds that furnishing of statutory forms under the CST Act in terms of Section 38(7)(c) and (d) of DVAT Act is not a mandatory requirement for processing refund claims by Authorities, states ...View More

Cannot rely on Chartered Engineer's opinion to reject readymade garments' export value

CESTAT dismisses Revenue appeal, upholds Commissioner (Appeals) findings that opinion of Mechanical Chartered Engineer is not a reliable evidence to reduce value of exports; Accepts assessee’s c...View More