International Tax Ruling


Financial advisory services relating to banking non-taxable as "Management Consultancy Services" pre-August 2002

CESTAT holds that financial advisory services in respect of energy, banking, transport & urban infrastructure shall be taxable as “Banking and Other Financial Services” (BoFS) w.e.f. A...View More

GTA abatement denial for non-declaration of 'credit non-availment' on consignment note, incorrect

CESTAT allows 75% abatement on service tax paid towards Goods Transport Agency (GTA) services under reverse charge mechanism; Holds denial of benefit on ground that assessee failed to produce declarat...View More

No settlement-order dissection; Commission's finding mere assumption, cannot treat as final observation

HC dismisses writ petitions, refuses to interfere with order of Settlement Commission that directed payment of excise duty liability against removal of leather goods by assessee by indulging in manipu...View More

Govt. Examiner's report a 'public record'; No cross-examination absent 'witness to proceedings'

HC dismisses writ petition, denies assessee cross examination of Chemical Examiner of Central Revenue Control Laboratory who gave sample testing report of imported goods; Person whom assessee seeks to...View More

Allows ITC on machinery items used in manufacture; Rejects Revenue's 'infrastructure goods' classification

P&H HC allows input tax credit (ITC) on machinery items such as ‘Copper Wire, Taflon Tape, Gasket, Union, Socket and M.S. Angle’, used in the process of manufacturing milk & milk p...View More

Differential duty demand based on recorded statements without admitting as evidence unsustainable 

HC vitiates order-in-orginal passed by Revenue demanding differential excise duty on the basis of statements recorded under Section 14 of Central Excise Act, 1944 (‘Act’) without first adm...View More

Dismisses review-petition; Affirms Delhi Transport Corporation's liability towards advertising on bus-que shelters 

SC dismisses review petition in Delhi Transport Corporation case which was filed against SC order dismissing SLP by assessee against Delhi HC ruling wherein service tax liability towards “sale o...View More

Grants interest on delayed refund from date of application; Follows Ranbaxy ratio

Bombay HC grants interest on delayed CENVAT Credit refunds u/s 11BB of Central Excise Act; Notes that original refund application was initially rejected by Revenue on merits and not on basis...View More

Condition limiting exports while clubbing advance-authorizations 'equitable'; Rejects assessee's unconditional relaxation plea

Bombay HC dismisses writ petition challenging imposition of condition limiting exports to be taken into consideration for export obligation fulfilment while permitting clubbing of advance authorizatio...View More

Designated Authority bound to maintain confidentiality of sensitive information during anti-dumping investigations

SC rules that Designated Authority (DA) cannot disclose sensitive information while dealing with objections / case of concerned parties under Rule 7 of Customs Tariff (Identification, Assessment ...View More