International Tax Ruling


Invoking extended period for demand basis difference between ST-3 Return & balance sheet unsustainable 

CESTAT Kolkata partially allows the assessee’s appeal, setting aside the Rs 77 lakh service tax demand under ‘Clearing and Forwarding Agency Service' for the extended period, while upholdi...View More

Allows exemption on Samsung’s EHTP-unit debonding to DTA; Quashes Rs 149 cr demand 

CESTAT Allahabad upholds Samsung India’s appeal, overturning the Rs 149 crore customs duty demand, interest, and Rs. 14 crore penalty on de-bonding unutilized raw materials from its EHTP unit to...View More

SVB's Investigation Report not quasi-judicial decision or statutory order; Dismisses Hyundai India's appeal 

CESTAT Chennai holds that Investigation Report (IR) issued by Special Valuation Branch (CVB) “is not an appealable order”, in consequence finds appeal by Hyundai Motors India (Assessee) be...View More

SVB's Investigation Report not quasi-judicial decision or statutory order; Dismisses Hyundai India's appeal 

CESTAT Chennai holds that Investigation Report (IR) issued by Special Valuation Branch (SVB) “is not an appealable order”, in consequence finds appeal by Hyundai Motors India (Assesse...View More

Absent eligibility to file declaration, Form SVLDRS-3 issued inadvertently by Revenue not sacrosanct 

Madras HC dismisses Assessee’s writ petition invalidating the statement issued by Revenue accepting the declaration in Form SVLDRS-3 without verification; Infers Assessee to be ineligible to fil...View More

Parts of railway diesel locomotive classifiable under Heading 86: Allows assessee’s appeal 

CESTAT Chennai holds that goods/parts manufactured by Assessee as per the designs submitted by Indian Railway (IR) have to be specifically treated as part of Diesel Locomotive and so more appropriatel...View More

Dismisses Revenue’s appeal challenging rejection of related party valuation inter-se Assessee and Maruti-Udyog 

SC dismisses Revenue’s civil appeal challenging the ruling of CESTAT, Allahabad that rejected the approach of the Revenue to adopt cost plus 10% approach in valuation between Assessee and Maruti...View More

Rejects Revenue’s valuation adopting cost plus 10% inter-se Assessee and Maruti-Udyog 

CESTAT, Allahabad allows Assessee’s appeal rejecting the valuation method of cost plus 10% adopted by the Revenue demanding differential tax on all transactions of the Assessee extrapolating the...View More

Dismisses Revenue's SLP against HC order quashing SCN pending since 12 years 

SC dismisses Revenue’s SLP against Punjab & Haryana HC’s order that quashed the SCN pending for 12 years since issuance; The SCN was issued by DRI in 2007 alleging misdeclaration of va...View More

Quashes SCN pending for 12 years without any order 

Punjab & Haryana HC quashes SCN pending for 12 years without any order; Notes that issue stands decided in terms of decision in Harkaran Dass Vedpal's case ...View More