International Tax Ruling


‘Interconnected undertaking’ not sufficient evidence of ‘related person’ for rejecting valuation 

CESTAT Mumbai sets aside order confirming central excise duty demand at the rate of 110% on clearance of excisable goods (M.S. Ingots) by assessee to its associated company, finding that Department ha...View More

No service tax on advances, subsequently refunded to customers 

CESTAT Allahabad holds that “no service tax is chargeable on the basis of invoice which was issued before completion of work” since essential condition of ‘completion of service&rsqu...View More

CISF liable to service tax for security services; Quashes penalty considering ‘genuine’ interpretational-issue 

CESTAT Hyderabad confirms service tax demand on Central Industrial Security Force (CISF) under the head ‘Security Agency Services’ along with interest, however, sets aside penalty absent &...View More

Sets-aside MRP based assessment for Switchgears intended for ‘industrial use’ 

CESTAT Chandigarh finds no infirmity in assessing of Switchgers by Assessee u/s 4 of Central Excise Act, 1944; Opines that “Revenue has not made out any case for assessment under Section 4A, des...View More

Sales-Tax retained by ATM-part's manufacturer under NPV scheme not includible in Assessable Value 

CESTAT Mumbai holds that sales tax/VAT retained by the assessee-unit (manufacturing parts of ATM) under the “Net Present Value” (NPV) scheme is not includible in the assessable value; Sett...View More

Quashes recovery of self-credit as ratified by proper-officer to unit availing area-based exemption 

CESTAT Chandigarh rules that the self-credit availed by the Assessee-Unit in terms of the Notification No.56/2002-CE cannot be recovered in terms of Section 11A of Central Excise Act, 1944; Further, o...View More

Importer gets refund with compensation for lackadaisical approach of Customs in releasing perishable 'Kiwi'

Punjab & Haryana HC allows refund of 100% customs duty to importer noticing delay by Customs Authorities in releasing Kiwi, ‘a high valued fruit’ with limited shelf life; Assessee...View More

Negates benefit under SVLDRS sans evidence to prove remittance through Cenvat- Credit; Dismissed writ 

HC dismisses Assessee’s writ petition seeking to quash the SVLDRS-3 issued by the Revenue seeking additional payment of Rs 1.25 Crores; Rejecting contentions and calculations made by the Assesse...View More

Dismisses Revenue's appeal challenging demand quashed vis-a-vis air-travel agent on cancellation-charges, GDS commission 

SC dismisses Revenue’s civil appeal challenging the ruling of CESTAT that dropped service tax demand against ‘Air Travel Agent’ on commission/incentive received from Global Distribut...View More

Dismisses Revenue's appeal challenging demand quashed vis-a-vis air-travel agent on cancellation-charges, GDS commission 

SC dismisses Revenue’s civil appeal challenging the ruling of CESTAT that dropped service tax demand against ‘Air Travel Agent’ on commission/incentive received from Global Distribut...View More