International Tax Ruling


Condemns Dept's "highhandedness" in releasing seized goods after unreasonable delay; Orders CBEC enquiry 

HC allows writ petition, lambasts Customs Dept's highhandedness and arbitrary exercise of power leading to delay in release of seized goods (split betel nuts) by around one and half year, in garb of o...View More

LB to determine medical equipment exemption upon conditions non-fulfillment post Notification rescission

CESTAT LB to determine entitlement of exemption on imported medical equipment under Notification No. 64/88-Cus post rescission vide Notification No. 99/94-Cus, where conditions stipulated thereunder n...View More

Imported vessel used for 'supply', not classifiable as 'tug'; Eligible for exemption

CESTAT upholds assessee’s classification of imported vessel as ‘Offshore Supply Vessel’ (OSV) under Customs Tariff Heading (CTH) 8901, and hence, eligibility for exemption under Noti...View More

Works contracts non-taxable pre-2007, composition available for on-going contracts; 'Nargarjuna' ruling inconsequential 

CESTAT rules in favour of assessee, allows composition scheme w.e.f. June 1, 2007 i.r.o. ongoing works contracts on which service tax was paid, in light of SC decision in L&T Ltd and others; When ...View More

Allows capital goods credit despite certificate non-production, Financier disentitled to proportionate depreciation

HC upholds Tribunal's findings, allows credit of countervailing duty (CVD) on automatic winding machine procured from Karnataka State Financial Corp. (KSFC), under Rule 57T of erstwhile Central Excise...View More

Rejects clubbing sole-proprietorship's clearances with Company, allows SSI benefit upon brand assignment

CESTAT rejects clubbing of clearances from sole proprietorship firm to Pvt. Ltd. Co., merely because sole proprietor held 90% shares in Company, holds that both are separate entities, located at diffe...View More

Upholds penalty u/s 76 absent any acceptable cause/reason, for belated tax payment 

HC upholds penalty u/s 76 of Finance Act, 1994, absent any acceptable/reasonable cause or reason adduced by assessee, a partnership firm, for non-payment of service tax for about 3 years; Assessee con...View More

Dismisses Writ, Settlement Commission correct in dismissing application w.r.t. goods notified u/s 123 

HC dismisses assessee’s WP, application filed seeking settlement of dispute before Settlement Commission invoking Section 127B of Customs Act, not entertainable, as long as ingredients of Sectio...View More

SCN issuance period prescribed under Customs Broker Licensing Regulations, 'mandatory', not 'directory'

HC rules in assessee's favor, quashes show cause notice (SCN) issued beyond 90 days from order suspending licence, under Regulation 20 of Customs Broker Licensing Regulations, 2013 (CBLR), as same iss...View More

"Mandatory pre-deposit" merely 'procedural', not violating 'substantive' right to appeal; Applicable retrospectively

Karnataka HC dismisses challenge to Sec. 35F of Central Excise Act mandating pre-deposit for entertaining appeals before Commissioner (Appeals) or CESTAT, as the case may be; Said Section, as amended ...View More