International Tax Ruling


Restrains issuance of further summons basis investigation against vendor noting non-consideration of reply 

Gujarat HC directs withdrawal of summons issued u/s-108 of the Customs Act,1962 by the Commissioner of Customs, who was impleaded in personal capacity, noting failure to consider the reply filed by th...View More

Quashes order emanating from show cause notice already set aside in Vos Technologies 

Delhi HC quashes order passed on the basis of a Show Cause Notice (SCN) which was already set aside in the matter of Vos Technologies in a bunch of 47 petitions due to ‘enormous’ delay in ...View More

Service is exported if recipient is abroad, even if provided within India; Quashes demand, allows refund 

Madras HC sets aside the orders of Asst. Commissioner and Addl. Commissioner raising a demand of service tax on export of certain services by Assessee to its subsidiary group company Hypertherm (S) Pt...View More

Quashes confiscation of ‘biris’ containing tobacco packed in paper, deeming it to be ‘cigarettes’ 

Andhra Pradesh HC sets-aside confiscation of 180 cartons of biris seized during transportation from Kolkata to Vijayawada; Perusing the order of seizure and confiscation that considered biris to be ci...View More

Quashes differential duty-demand on MS Ingots clearance between related party undertaking 

CESTAT Chennai sets-aside differential duty demand on clearance of MS ingots between related party (interconnected undertaking), also sets-aside penalty, interest and extended period invocation; Finds...View More

Hydrochlorides of specified drugs procured by Pharma Co. eligible for exemption: Allows refund 

CESTAT Chandigarh allows appeal by Pharma Co. (manufacturing PP medicaments) against refund denial of duty paid on procurement of hydrochlorides of drugs specified in Notification No. 21/2002-Cus; Exe...View More

Upholds demand drop on Zirconium Washed Dried Frit clearance in extended period, cites no mens rea 

CESTAT Chandigarh dismisses Revenue’s appeal, upholds the Adjudicating Authority’s order that dropped the excise duty demand on assessee for short payment of duty on Zirconium Washed Dried...View More

All services linked to manufacturing ‘automotive components’ qualify for CENVAT-credit before April 2011 

CESTAT Chandigarh holds that all services used in relation to the manufacture of final products, such as Outdoor Catering/Canteen Services, Hospitality Charges & Commission Charges by Real Estate ...View More

Following Inter-Continental-Consultants verdict, drops demand on reimbursable expenditure incurred as pure-agent 

CESTAT Chennai drops service tax demand imposed on reimbursable expenditure incurred by the Assessee providing clearing and forwarding agency services; Following SC judgement in Intercontinental Consu...View More

Quashes service tax liability on remuneration of ‘whole time’ Director 

CESTAT Mumbai quashes service tax liability on the remuneration of ‘whole-time’ Director and rejects the application under Voluntary Compliance Encouragement Scheme (VCES) on finding that ...View More