International Tax Ruling


No duty recoverable where confiscated goods redemption not exercised; Follows 'Fortis Hospital' ruling

No customs duty / charges payable when importer refuses to exercise option to pay fine in lieu of confiscation u/s 125(2) of Customs Act; HC allows writ petition filed by a hospital (assessee) whose i...View More

Reduces bond / BG for STBs provisional release; No verdict on license fees dutiability 

Bombay HC grants partial respite to importer-assessees by modifying provisional release order for seized set-top boxes (STBs), thereby reducing the amount of bond & bank guarantee (BG) to be furni...View More

Grants interest on delayed refund; Finmin & CBEC to expedite refund processing 

Bombay HC grants interest on delayed customs duty refund to importer-assessee u/s 27A of Customs Act; Notes that refund application was initially rejected by Revenue for want of Essentiality Certifica...View More

Quashes Settlement Commission order; Application rejection on pretext of classification issue, erroneous

HC quashes majority order of Settlement Commission which rejected the settlement application on ground of non-cooperation during the proceedings, non-payment of any admitted customs duty and interest ...View More

Considers Tax Association's PIL against withheld DVAT refunds; Commissioner to rectify lapses

HC considers PIL filed by Taxation Bar Association seeking release of withheld VAT refunds alongwith interest u/s 42 of Delhi VAT Act and exemplary damages to all aggrieved registered dealers; Associa...View More

Exempts Railway siding construction for private cos.; Public carriage of passenger / goods inconsequential

AAR extends service tax exemption on construction of railway sidings (tracks) for private companies, under Notification No. 25/2012-ST; Rejects Revenue’s argument that out of two types of railwa...View More

Disallows transportation-services refund; Rejects ‘substantial compliance’ plea as condition evidentiary, not procedural 

HC overrules CESTAT, disallows refund of service tax under Notification No. 41/2007-ST in relation to services availed for transportation of iron ore to port of export, absent specific mention of deta...View More

Disallows dual benefit of partial exemption & concessional rate on inter-State sales

SC upholds HC decision, disallows simultaneous benefit of partial sales tax exemption under Rajasthan State Notification dated May 6, 1986 and concessional rate of 6% under Notification dated January ...View More

Grants refund of pre-levy tax deposits towards construction activity; Limitation inapplicable

HC allows refund of amounts paid under protest as service tax on construction activity prior to insertion of taxable categories u/s 65(105)(zzq) and (zzh) of Finance Act w.e.f. July 1, 2010; Rejects R...View More

Affirms CESTAT; Rejects transaction value assessment of job-worked fabrics sold as Dhotis 

SC affirms valuation of job-worked fabric at cost of raw material + job charges in lieu of transaction value at which assessee cleared same to customers; Notes CESTAT’s finding that after receiv...View More