International Tax Ruling


E-commerce sales envisaging goods movement from one state to another, constitutes 'inter-state sales'

HC grants relief to WS Retail, sale of mobile phones, computer spare parts and personal healthcare products via online portal, qualify as an ‘inter-state sale’, not liable to local sales t...View More

Quashes order passed relying on CESTAT ruling set side by higher forum

HC allows writ, holds order passed by Commissioner, relying upon CESTAT's order, which has already been set aside by HC, as not sustainable, consequently remands matter; Commissioner while passing an ...View More

Allows refund; Scientific-research on goods in India for overseas recipient constitutes 'export'

CESTAT dismisses Revenue appeal, allows refund of accumulated CENVAT credit on ‘scientific and technical consultancy services’ provided to recipient located outside India; Rejects Revenue ...View More

Dismisses landowner's SLP against service tax levy on 'construction service' under JDA

SC dismisses SLP by landowner challenging HC order which dismissed writ petition against levy of service tax on construction service under Joint Development Agreement; HC had rejected landowner’...View More

Condones 1-day appeal delay after a decade; Such exercise not binding precedent

HC allows assessee’s writ petition after 11 years thereby condoning delay of 1 day in filing appeal before Commissioner (Appeals) u/s 128 of Customs Act; Finds Commissioner (Appeals) completely ...View More

Cannot reject turnover adjustment claim absent statutorily prescribed validity period for 'declaration'

HC overrules Sales Tax Tribunal, sets aside rejection of declaration in Form ST-1 to claim adjustment / deduction of purchases from turnover of dealer u/s 4(2)(a)(v) of Delhi Sales Tax Act, 1975 on gr...View More

Allows unutilised-credit refund where goods exported from job-worker’s premises under DEEC

HC upholds CESTAT order, affirms refund of unutilised MODVAT credit under Rule 57F(3) of erstwhile Central Excise Rules where goods exported availing Duty Exemption Entitlement Certificate (DEEC) Sch...View More

Allows 'Project Import' benefit on plant & machinery disposed after installation + use

‘Project Import’ benefit under Notification No. 132/85 r/w Project Import Regulations cannot be denied upon disposal of imported plant & machinery after 2 years of installation and use...View More

Rebukes Revenue's delay in sanctioning refund without stay; Calls for more 'vigilance' 

CESTAT rebukes Revenue for neither sanctioning refund claims for 3 years from date of passing final order nor obtaining stay against same from HC; Observes that when no stay order has been passed by H...View More

Classifies vessels as "motor-boats for pleasure" despite intended use of ferrying tourists

CESTAT upholds Revenue’s classification of boats as “motor boats” under CTH 8903 liable to import duty of 25% instead of “excursion / ferry boats” under CTH 8901 exigible...View More