International Tax Ruling


Directs DGTR to exclude specialty-grades SPVC resins from anti-dumping investigation scope; Cites DA's 'procedural lapse' 

Gujarat HC directs the Directorate General of Trade Remedies (DGTR) to exclude specialty grade SPVC resins (imported to manufacture CPVC) from the scope of the Product under Consideration (PUC) in the...View More

Quashes service tax demand on practicing Advocate, citing its earlier direction to Department 

Orissa HC reiterates its earlier directions and the subsequent Department instructions that practicing individual lawyers deriving income from rendering legal service are exempt from service tax/GST l...View More

Coal India's payment to import agent a "no inconvenience" fee, includible in assessable value

Upholding the orders of CESTAT & lower authorities, SC rules that " engineering and technical service" fees payment by Coal India to its agent Voltas is  includable in the assessable value of...View More

Dismisses Assessee’s SLP against Settlement Commission's interest levy on delayed duty payment for EO-default 

SC dismisses assessee's SLP against Delhi HC's decision that rejected an importer's challenge against Settlement Commission order imposing interest on delayed duty payments, ruling it impermissible to...View More

Dismisses Assessee’s review petition seeking waiver of pre-deposit for filing statutory appeal 

Bombay HC dismisses Assessee’s review petition seeking recall of the judgment upholding absolute compliance of payment of pre-deposit for filing statutory appeal; Relying upon the judgement of t...View More

Absent consignment note, courier-agency hiring third-party trucks for delivery not taxable under RCM 

CESTAT sets-aside service-tax demand of Rs. 41 Crores under RCM against a courier agent alleging that the service provided by the truck owner/contractor is falling under GTA services; Finds that, it i...View More

ITC’s contribution as member hotel to Sheraton USA administrating SPGP/FFP scheme not Service 

CESTAT Delhi rules that the contribution by the member-hotel (ITC Ltd.) to the administrator (Sheraton US) of Starwood Preferred Guests Program (SPGP)and Frequent Flyer Program (FFP) to compensate the...View More

Holding non-executive Director vicariously liable for Company's export obligation lapses, 'arbitrary' 

Delhi HC quashes DGFT’s order imposing fine on the non-executive Director of Company for non-compliance with export obligations, observing that the Petitioner being an independent non-executive ...View More

Personal penalty on non-executive Director for Company's default with export obligations, arbitrary 

Delhi HC quashes DGFT’s order imposing fine on the non-executive Director of Company for non-compliance with export obligations ...View More

Upholds revaluation of second-hand machinery import by Mahindra Aerostructures 

CESTAT Chennai rules on valuation of importing second-hand machinery by holding that the same “include…all costs incurred towards the transport of the imported goods to the place of impor...View More