International Tax Ruling


Treaty provisions, not transformed into national law, cannot deprive Dept's power to issue SCN 

Bombay HC dismisses writ petitions filed by importers contesting SCNs issued u/s 28 of the Customs Act, that proposes to recover the preferential tariff benefits claimed on imports of tin ingots under...View More

Expresses anguish over litigant overstepping courtesy limits before quasi-judicial authorities 

CESTAT Chennai expresses anguish on the manner of pleading in the Appeal Memorandum filed by the assessee, which contained direspectful language for the First Appellate Authority and an unsolicited ad...View More

Reduces liability by 25% of tax dues noting prior payment with interest 

CESTAT Delhi grants benefit of reduced penalty u/s 78 of the Finance Act, 1994 on noting that “penalty to be reduced to 25%... amount….out of the total demand of service tax….was p...View More

Penalty on IndusInd Media for use of false and incorrect material applies prospectively 

CESTAT Delhi reduces penalty u/s 114AA of the Customs Act, 1962 imposed during remand proceedings noting that “all laws will only apply prospectively. Therefore, Section 114AA would not apply to...View More

No Narcotics NOC required for importing Inks containing MEK; Quashes confiscation 

CESTAT Delhi holds that NOC from Narcotics Commissioner is not required to import inks and ink consumables containing 35% to 99% Methyl Ethyl Ketone (MEK), a controlled substance, thereby allowing app...View More

Grants refund rejected due to claim filed under analogous refund notification; Allows appeal 

CESTAT Chandigarh grants refund of Rs 3 crores (approx.) after the same was rejected on account of multiple reasons; Rejecting the decision of the Revenue to deny refund to the extent of Rs 1.67 crore...View More

Commission paid to foreign buyers and commission agents not ‘BAS’; Exempt from service-tax 

CESTAT Ahmedabad exempts commission paid by an Indian Assessee to a foreign buyer and agent from payment of service tax; Holds that the commission paid to such buyers or agents will not tantamount to ...View More

Basis Assessee’s own case, drops demand on leasing of oxygen plant equipment being ‘equipment-lease’ 

CESTAT Bangalore allows Praxiar India Ltd (Assessee) appeal holding that its agreement with its customer M/s. Swil Limited for setting up of the oxygen plant is only an equipment lease and not a finan...View More

Royalty payment towards grant of trademark right use, ‘Deemed Sale’, not taxable under service tax 

CESTAT Delhi quashes service tax demand on amount of royalty received by Bajaj Consumer Care Ltd (Assessee) for grant of license in favour of Bajaj Corp Ltd to use its trademark for 99 years; States &...View More

Pre-deposit by ECrL debit before appeal filing, is valid 

CESTAT Mumbai finds pre-deposit of 7.5% of adjudged dues through debit of Electronic Credit Ledger as compliance of section 35F of the Central Excise Act, 1944 that requires deposit of certain percent...View More