International Tax Ruling


Ex-Director not liable for Company dues posthumously; Quashes property attachment 

Gujarat HC quashes Revenue’s recovery certificate and lifts the attachment of residential premises which were issued in ex director’s (deceased) name for recovery of the outstanding dues o...View More

Sets-aside confiscation of roasted areca-nuts undertaken disregarding Court's order; Directs immediate release 

Madras HC sets aside confiscation of ‘roasted areca nuts’ by Customs Authorities on finding non-consideration of certain parameters put forth by Advance Ruling Authority (AAR) as affirmed ...View More

Quashes SCN demanding tax on notice pay; Cites CBIC circulars, finality of matter 

CESTAT Allahabad rejects appeal by the Department w.r.t. on levy of service tax on amount recovered by assessee on account of ‘notice pay’ as the issue is no more res integra;&nb...View More

Classifies ‘Polyester Filaments’ as monofilaments synthetic; Upholds recovery of short-paid IGST 

CESTAT Delhi rules that ‘Polyester Filaments, in cut lengths’ imported by Assessee for making Paint Brushes of different sizes, are not synthetic and artificial filament yarn, but ‘l...View More

Refund of duty paid on short-landed goods not hit by unjust enrichment 

CESTAT Ahmedabad upholds the order of Commissioner (A) that allowed refund of duty paid on short landing of goods (i.e. goods which never crossed the customs barrier) to assessee; Holds that there is ...View More

Commissioner (A) to apply pre-deposit provisions relevant at time of hearing appeal; Rules in Oil India’s favor 

CESTAT Kolkata sets aside Commissioner (A)’s order dismissing Oil India Ltd’s (assessee) appeal on the taxability of hired tangible goods due to non-fulfillment of the pre-deposit conditio...View More

Quashes levy of service tax on Hiranandani Realtors for construction of residential complex 

CESTAT Chennai quashes levy of service tax on assessee-developer for rendering construction services prior to July 01, 2010; Follows recent decision in Casa Grande Private to state that “service...View More

No service tax on ‘reject coals’ sold after being removed during beneficiation process 

CESTAT Delhi quashes service tax demand on ‘coals rejects’ which is sold by assessee in market after the same is removed by process of beneficiation or coal washing for the purpose of supp...View More

Third Member upholds Nissan Motor's liability on salary paid directly to expats in INR 

CESTAT Chennai (Third Member) finds the observation of Member-Technical that even salary, bonus, allowances, and expenses paid by Nissan India (assessee) directly to secondees in INR, will form part o...View More

Dismisses Revenue's SLP challenging HC-order directing pre-deposit refund considering NCLT-order 

SC dismisses SLP by Revenue against order of Jharkhand HC which allowed refund of pre-deposit for excise appeals with interest citing extinguishment of statutory dues due to approval of reso...View More