International Tax Ruling


Deposit by Declarant absent appeal against OIO an ‘amount-in-arrear’; Grants relief 

Gujarat HC directs Revenue to issue revised discharge certificate (Form SVLDRS-3) specifying the amount remitted by Assessee who accepted the demand imposed in Order in Original (OIO) refraining to fi...View More

Grants relief to PVR; Dismisses Revenue’s appeal w.r.t. service-tax applicability on F&B-sale inside multiplex 

SC dismisses Revenue’s SLP against CESTAT Delhi ruling which held that “no service tax can be charged on the sale of food stuff in the PVR complex to the viewers of the movie”; Earli...View More

Drops demand on sale of food/beverages inside multiplexes/theatres by PVR 

CESTAT New Delhi allows PVR’S(Assessee) appeal challenging the levy of service tax on sale of food/beverages by PVR inside multiplexes and theatres; Dropping a demand of more than Rs 24.91 Crore...View More

Restrains coercive-steps till adjudication of SCN seeking solvent-based adhesive confiscation; Disposes SLP 

SC in appeal against challenge to Show Cause Notice (SCN) by Customs Authorities under Narcotics Drugs and Psychotropic Substances Act for confiscation of ADCOTE 545S containing Methyl Ethyl Ketone (M...View More

Dismisses challenge to SCN for confiscation of ADCOTE 545S containing Methyl Ethyl Ketone 

Bombay HC dismisses challenge to validity of show cause notice issued by Customs Authorities Narcotics Drugs and Psychotropic Substances Act (NDPS Act) regarding confiscation of export of ADCOTE 545S ...View More

Quashes Rent-a-Cab service demand on ITC Sonar for merely collecting fare from non-paying guests 

CESTAT Kolkata sets aside the demand of rent-a-cab service on ITC Sonar (assessee), noting that assessee collecting cab fare from guest and paying directly to the cab service provider without retainin...View More

No SAD credit demand when excise duty paid exceeds reversible credit; Cites revenue neutrality 

CESTAT Bangalore holds that where assessee has paid excise duty higher than the reversable CENVAT credit, there is no Revenue loss and therefore, CENVAT credit of additional duty of customs (SAD) avai...View More

Third (Member) - Customs Commissioner not empowered to confiscate goods manufactured in SEZ without LOA 

CESTAT Allahabad (Third Member-Judicial) affirms the Member-Judicial's view that issues relating to manufacturing activities in SEZ without a valid Letter of Approval (LOA) fall under the jurisdiction...View More

Citing Commission Agent’s exclusion from Intermediary definition, quashes demand; Extends export benefit 

CESTAT Allahabad sets aside ‘Business Auxiliary Service’ (BAS) demand on assessee for guiding and advising its foreign clients for bidding and negotiations, finding that during the demand ...View More

Rule prescribing 'composition certificate' cancellation for late-return filing not contrary to statute 

Andhra Pradesh HC upholds the validity of Rule 6-B(2)(iii) of the APGST Rules, which permits the assessing authority to cancel the permission granted to a ...View More