International Tax Ruling


No interest on excess duty-refunded within 3-months of receiving supporting documents; Rejects Vedanta’s appeal 

CESTAT Delhi rejects Vedanta’s appeal regarding rejection of interest payment with refund of excess duty paid, in case relating to the determination of the relevant date for payment of interest ...View More

Revenue’s appeal after Assessee obtains discharge certificate under SVLDRS not sustainable 

CESTAT Delhi holds that once discharge certificate (SVLDRS–4) has been obtained by the Assessee under the Sabka Vishwas (Legacy Dispute Resolution ) Scheme, 2019, further proceedings by way of a...View More

Directing reward to Informers of tax evasion, orders enquiry into Officer's lethargy 

Bombay HC directs reward to Petitioner for valuable intelligence provided to Sales Tax Department from 1992 onwards, based upon which, the sale tax recoveries were made from the tax evaders; Remarks &...View More

Delayed payment charges collected by stock-broker penal in nature, not liable to tax 

CESTAT Delhi drops demand amounting to Rs 11.35 Crores (approx.) on delayed payment charges collected by the Assessee (stock-broker) upon failure of his customers due to failure to make the payment to...View More

Supply of materials, erection, testing, commissioning etc to Rural electrification work under Govt. Scheme, exempt 

CESTAT Kolkata holds that supply of work of rural electrification in Sikkim via contracts awarded under the Rajiv Gandhi Grameen Vidyutikaran Yojana (RGGVY) is not liable to be taxed in terms of Notif...View More

Quicklime, less than 98% purity, classifiable under heading 2522 1000; Allows ITC’s appeal 

CESTAT Kolkata allows ITC Ltd appeal regarding classification of “PCC Lime 0/20MM (Quicklime)(Pulp Conversion Chemical)”, classifying the same under Customs Tariff ltem No. 2522 1000, rath...View More

No refund of service tax paid under RCM in GST era, post discovery of suppression 

CESTAT Allahabad disallows carry forward of un-utilized CENVAT credit into GST regime on finding that the amount paid by assessee under reverse charge mechanism (RCM) on certification services, Legal ...View More

Liquidated damages receipts not towards any service; Quashes demand u/s 66E of Finance Act 

CESTAT Hyderabad dismisses demand of service tax on account of liquidated damages (LD) received from their vendor/contractor, finding that “LD/penalty cannot be considered as receipts towards an...View More

Sets-aside Rs. 44 crores demand on additional telecom license-fee consequent to SC-judgment interpreting AGR 

CESTAT Chandigarh drops service tax demand amounting to Rs. 43 Crores (approx.) on license fees/spectrum fees paid by the Assessee (a telecommunication company) who was a licensee in respect of 21 lic...View More

Interest on two-wheeler loan by NBFC not classifiable as ‘Financial Leasing’ service 

CESTAT Kolkata rules that ‘interest income’ earned by assessee, a Non-Banking Finance Company (NBFC) on provision of two-wheeler personal loans and microfinance loans to their customers wi...View More