International Tax Ruling


Extended limitation uninvokable for demands based on ST-3, Form 26AS, balance sheet differences 

CESTAT Kolkata holds that the extended period of limitation is not invokable to raise service tax based on the discrepancy between the ST-3 return and the balance sheet, Profit & Loss Account and ...View More

Revenue’s challenge against refund arising out of finalized assessment order ‘infructuous’ 

CESTAT Ahmedabad in favour of Reliance Industries Ltd (assessee), holds that  after the “final assessment order which is undisturbed attained finality and refund has arisen out of such orde...View More

Allows refund to 100% EOU on surgical gloves sterilization undertaken at job-worker's premises

CESTAT Chennai in a batch of appeals sets aside rejection of refund claim on activity of sterilization on finding that the interpretation adopted by Revenue by taking into account ‘pre or post e...View More

Credit on returned inputs per rules, cannot be faulted; Quashes clandestine clearance charge 

CESTAT Kolkata quashes the charge of clandestine clearance and suppression against a manufacturer (of Cable Filling Compound) availing credit on the return of goods/input returned for deficiency, afte...View More

Rules on classification of Personnel Carrier Mining Service Vehicle & Dump Truck 

CESTAT Kolkata upholds the classification of Personnel Carrier Mining Service Vehicle under CTH 84295100 and of Dump Truck (Underground mining) under CTH 84295900; Dismisses differential duty demand @...View More

Allows exemption on works contract services to SEZ unit; Remands for re-determination of duty 

CESTAT Bangalore sets aside demand for service tax on ‘works contract services’ to Special Economic Zone (SEZ) along with penalty but remands for re-determination of duty for ‘only&r...View More

Accommodation provided by ONGC to CISF personnel not chargeable to service tax 

CESTAT Ahmedabad sets aside service tax demand on intrinsic value of rent for accommodation provided by ONGC (assessee) to the security service provider CISF; Holds “the intrinsic value of the r...View More

Dismisses Assessee's request to challenge time-barred appeals; Refers to GlaxoSmith Kline ratio 

Bombay HC dismisses writ petition seeking permission to challenge orders in original on ‘merits’ on finding ‘no case’ to entertain the writ petition since assessee having given...View More

Grants status-quo on mid-term review of TRQs for gold imports 

Delhi HC, in a batch of writ petitions filed by Gold Importers (Petitioners), grants status-quo on the Mid-term Review of Tariff Rate Quota (TRQ) provided for concessional import of Gold under India U...View More

Subsequent purchaser of car not liable to duty as Importer: Holds proceedings "unlawful" 

SC sets-aside Kerala HC order that slapped the liability of short payment of import duty on subsequent purchaser of imported car (Porsche Carrera), holds that, “The appellant is not the importer...View More