International Tax Ruling


Directs release of rubber process oil detained as ‘Hazardous Waste’ 

Delhi HC orders release of detained/uncleared ‘rubber process oil’ (goods) on finding that the test reports declaring the goods as ‘hazardous waste’ were never communicated by ...View More

Absolves Assessee from redemption fine and penalty sans violation of license conditions; Dismisses Revenue’s Appeal 

Bombay HC upholds the ruling of CESTAT Mumbai that set aside the redemption fine and penalty imposed by the Revenue which revoked the suspension of license for warehousing operation of the Assessee su...View More

Quashes demand on erection, commissioning & installation when included in goods ‘sale value’ 

CESTAT Ahmedabad quashes service tax demand on the provisions of erection, commissioning and installation of the textile machinery at the customer’s site, finding that same forms part of the &ls...View More

Upholds demand on exporter for fraudulently claiming export incentives by mis-declaring goods' origin country 

CESTAT Kolkata dismisses the appeal of a merchant exporter (Assessee) who, between 2010-11 and 2013-14, imported Bangladeshi B-twill Jute bags and falsely claimed export incentives (DEPB/Drawback) by ...View More

Zero Air not 'compressed air', attracts duty; Favours Revenue's ‘Synthetic Air' classification 

CESTAT Bangalore accepts classification of ‘Zero Air’ by Revenue, holding that ‘Zero Air’ is ‘Synthetic Air’ and not ‘Compressed Air’ under Chapter Sub-...View More

Recipient can file refund within its jurisdiction regardless of supplier’s location: Third Member resolves conflict 

CESTAT Mumbai (Third Member) rules that the person who bears the service tax (service recipient) can file for a refund within their jurisdiction, and the Revenue cannot insist the filing at the servic...View More

Drops demand on freight charges collected for delivery to buyer’s premises 

CESTAT sets aside the decision of Commissioner holding buyer’s premises as “place of removal”; Noting that SC decision “covers all the aspects of this issue”, holds that ...View More

Quashes order dismissing appeal for non-prosecution; Underscores the precedence of Statute over Rules 

Bombay HC quashes appellate authority’s dismissal of an appeal for non-prosecution, citing statutory priority of Section 26(5)(a) of the Maharashtra VAT Act over Rule 36(2) of the MVAT Rules; Ho...View More

Rejects application for fixing special rate of duty on limitation 

CESTAT Kolkata upholds rejection of application for fixing special rate of duty on the ground of being time-barred; Goes by conditions in Notification No. 20/2007 dated April 25, 2007 and clarifies th...View More

Public-notice imposing additional compliance for third-country-imports vis-à-vis preferential-trade-agreement-rules, not ‘ultra-vires’ 

Bombay HC dismisses writ petition challenging Para-III(1) (also Clause-III(1)) of Public Notice No-55 of 2024 dated 24th June 2024 that imposed conditions on the importer (effecting third country impo...View More