International Tax Ruling


Rejects 'communication modules' classification based on end-use

CESTAT Delhi holds that the correct classification of ‘communication modules//network interface cards’ is CTI 8517 70 90, while rejecting the re-classification of Customs Department done d...View More

Dismisses Revenue's appeal challenging exemption to coaching Center imparting upskilling course 

SC dismisses appeal by Revenue on extending service tax exemption to ‘coaching centres’ on account of ‘concurrent findings’ of both Delhi HC and CESTAT Delhi; Assessee (Wi...View More

Proceedings not vitiated for delay in adjudication due to dispute pendency before SC 

Madras HC dismisses writ filed by Assessee challenging the orders bearing out of Show Cause Notices (SCNs) issued in 2010 and 2012 kept pending due to pendency of similar disputes before SC and subseq...View More

Citing bona-fide attempt, Covid-19, permits manual payment under SVLDRS post-deadline 

Gujarat HC allows assessee’s writ petition, directing the CGST and Central Excise Authorities to accept the declared amount manually as per the statements issued in Form SVLDRS-3 and to issue a ...View More

Quashes order denying transition of disputed VAT-credit under GST; Cites Usha-Martin ratio 

Jharkhand HC quashes both adjudication and appellate order denying carry forward to Steel Authority of India (Assessee) of transitional credit of disputed VAT credit amount citing ‘settled propo...View More

Repeated placing & removing SCN in call-book not justifiable ground for 15 years adjudication delay 

Delhi HC holds that repeated placing and removing a SCN in the call book, for whatever reasons, is not a valid justification for non-adjudication of SCN for about 15 years; Also, notes that during the...View More

Quashes proceedings absent proof-of-service of notice/order, jurisdiction assumed basis Form-26AS 

Gujarat HC quashes order passed by the Revenue noting substantial contravention of modes of service prescribed u/s 37C of Central Excise Act, 1944 after Revenue failed to demonstrate service of SCN an...View More

SCN issued by Commissioner cannot be adjudicated by lower officer; Dismisses Revenue’s writ-appeal 

Madras HC dismisses Revenue's writ appeal against the order of the Single Judge quashing the order and directing the Joint Commissioner (JC) to hold fresh inquiry noting SCN that was issued by the Com...View More

Validates Notification regulating 'Beach Sand Minerals' under Govt's policy; Dismisses writ 

Gujarat HC dismisses writ petition challenging DGFT’s Notification No. 26/2015-20, dated August 21, 2018, which added Entry No. 98A in Chapter 26 of Schedule 2 of ITC (HS), to regulate the expor...View More

Following settled precedents, drops service-tax on incentives given to dealers by Maruti-Suzuki 

CESTAT Delhi drops demand of service tax on target and non-target-based incentives given by Maruti Suzuki to its dealers following its earlier rulings in a plethora of cases involving the same issue; ...View More