International Tax Ruling


Composite Factory lease not splittable for sales-tax-levy on transfer of right to use goods 

Madras HC sets aside order of the Sales Tax Appellate Tribunal that levied tax on the contract for lease of factory, which is essentially one for lease of immovable property, viz. Factory as a whole; ...View More

Dish TV need not reverse CENVAT on imported smart cards removed to STB-manufacturer for testing/pairing 

Bombay HC (Aurangabad Bench) dismisses Revenue’s excise appeal challenging CESTAT order holding that Dish TV is not required to reverse the CENVAT Credit of CVD availed on import of smart cards ...View More

Chilli exporters entitled for TMA-incentives prospectively; FTDR Act bars retrospective notifications by Govt 

Delhi HC partly allows the petition filed by the Chillies Exporter Association of India against DGFT order, holding that its members are entitled to claim incentives under the TMA Scheme (Revised Tran...View More

Non-communication of adjudication time extension not fatal; Cites Sections 28/110 distinction 

Delhi HC dismisses writ petition challenging extension of time for adjudicating the SCN due to change in adjudicating authority as per general transfer posting, holding that “usually, the Custom...View More

Media incentives to advertising-agency neither taxable as ‘declared service’ nor ‘BAS’; Drops demand

Delhi HC upholds CESTAT Delhi ruling, by dismissing Revenue’s appeal against Nexus Alliance Advertising and Marketing Pvt. Ltd (Assessee), holdi...View More

Steamer-agent not ‘recipient’ of transportation service provided by shipping line to exporter/importer 

Karnataka HC quashes service tax demand on a ‘steamer agent’, holding that they are not a ‘service recipient’ of transportation service provided by shipping line to the exporte...View More

Affirms HC order upholding revised assessment issued after 15 years attributing delay to Assessee

SC dismisses Assessee’s SLP challenging the Madras HC dismissing the writ appeal against judgment that upheld the revised assessment passed after 15 years, attributing the delay largley caused d...View More

Directs Revenue to comply Ingram Micro-ruling on Form-C issuance across all connected matters, appeals 

Supreme Court in disposing Revenue’s appeals, directs the Revenue to comply with the Delhi High Court’s view in Ingram Micro for all related matters, including appeals ...View More

Whether Revenue’s Eligibility Certificate pre-requisite for claiming area-based excise benefit; Issues notice 

SC issues notice to Revenue in Assessee’s civil appeal against Gauhati HC judgment which upheld the CESTAT Kolkata ruling on rejection of application for fixation of a special rebate/r...View More

Upholds revised assessments passed after 15 years, attributing delay largely to Assessee 

Madras HC dismisses writ appeal filed by Assessee who challenges the upholding of revised assessment order passed in 2021 under TNGST Act of 1959, passed after 15 years for AYs 2004- 05 and ...View More