International Tax Ruling


Reverses HC ruling; Dissects K.B. Saha ratio, denies CST benefit to Branch-HO transfer 

SC reverses Andhra Pradesh HC judgment, holds transfer of ‘beedi’ leaves by branch office in Andhra Pradesh to head office (HO) in Maharashtra, subsequent to auction purchase from A.P. Sta...View More

Reproaches assessee's farfetched challenge to Excise law's restrictive provisions for duty evasion 

HC dismisses challenge to the vires of Rule 12AAA of CENVAT Credit Rules and Rule 12CCC of Central Excise Rules restricting CENVAT credit utilisation and withdrawal of monthly payment facility respect...View More

Third Member grants partial relief; Sec 78 penalty not imposable towards helicopter charter-hire 

CESTAT Third Member rules on levy of penalty u/s 76 and 78 of Finance Act on assessee rendering helicopter charter-hire services to corporates towards off-shore operations; Concurs with Member (Judici...View More

Dismisses SLP, SCN not a 'legislative enactment', however, should convey allegations fairly 

SC dismisses assessee’s SLP, and upholds HC order, Tribunal’s order quashing show cause notice (SCN) itself stating that there was violation of principles of natural justice, not in accord...View More

Sharing expenses for 'storage tank' usage, taxable under 'Storage and Warehousing' service 

CESTAT upholds taxability w.r.t. HCN (Hydro Cynic Acid) received from Reliance Industries Ltd. (RIL) and supplied to another company for a consideration, under 'Storage and Warehousing Service', howev...View More

Tribunal's reference unlawful, when matter capable of decision basis its earlier orders 

HC lambasts Tribunal’s approach in referring question before it when same could be answered based on its earlier orders, determination of whether assessee complied with condition of filing retur...View More

VCES declaration not rejectable, where tax computed but incorrectly disclosed in returns

HC allows writ, declaration under Voluntary Compliance Encouragement Scheme, 2013 (VCES) acceptable where service tax computed in terms of half yearly returns though liability not correctly disclosed ...View More

Condones 5 year delay in filing appeal, absent service of order at 'correct address' 

HC allows writ, time limit for filing statutory appeal to be reckoned from date of service of order, condones delay of 5 years in filing appeal before CESTAT; Adjudication order dispatched at old addr...View More

SAD applicability determination, directly relates to 'duty rate', not appelable before HC

HC sets aside Revenue appeal, dispute pertaining to applicability of Special Additional Duty (SAD), relates to determination of 'rate of duty', not maintainable before HC u/s 130 of Customs Act; While...View More

Property attachment to recover erstwhile owner's tax dues illegal, statutory charge inapplicable 

Bombay HC allows assessee’s writ, no power with Revenue to attach property to recover sales tax dues of erstwhile owner as assessee not a successor-in- interest, therefore, not liable to pay tax...View More