International Tax Ruling


Directs fresh consideration of revision petition; Cites ‘erroneous’ reasoning for Swachh Bharat Cess rejection 

Delhi HC in Energy giant ExxonMobil’s writ petition, quashes rejection of Swachh Bharat (SB) Cess rebate on finding the premise that simultaneous claim of rebate of SB Cess under the Service Rul...View More

Allows CENVAT-credit refund of service tax paid on flat-booking amounts cancelled subsequently 

CESTAT Mumbai permits refund of CENVATcredit of service tax paid on booking amounts received from customers on cancelled residential flats; Notes that...View More

Confiscation of ‘artworks’ based on Customs Commissioner’s personal opinion ‘perverse’; Directs swift release 

Bombay HC sets aside the confiscation order issued by Asst. Commissioner of Customs (ACC) w.r.t seven artworks of world-renowned artists Mr. F N Souza and Mr. Akbar Padamsee on grounds of ‘obsce...View More

Quashes rejection of proof of export, dismisses ground for non-presentation of quadruplicate invoice-copy 

CESTAT Ahmedabad quashes orders rejecting proof of export premised on failure to present quadruplicate copy of invoice (four copies of invoice) noting that “production of original and duplicate ...View More

Commissioner’s decision to select witnesses for cross-examination violates Natural Justice Principle; Remands matter 

CESTAT Ahmedabad remands the issue Rs.156 crore duty demand along with penalty on Gutka manufacturer (assessee) for ‘clandestine manufacture and clearance’ to Adjudicating Authority, findi...View More

Drops service-tax demand on ‘adda-fees’ for extended period due to uncertainty in law 

CESTAT Chandigarh partly allows Assessee’s appeal, refuses to invoke extended period of limitation owing to uncertainty in the law relating to imposition of Service-tax on ‘adda fees&rsquo...View More

No service tax on OIL INDIA hiring-out tangible goods under ‘deemed sale' without ‘effective control' 

CESTAT Kolkata quashes lower authorities orders confirming service tax demand on ‘rental charges’received by Oil India Ltd (Assessee) from its customers for hiring out ‘72 feet heigh...View More

Adjudicating-authority not a ‘civil-court’ under Foreign-Trade Act for adjudicating claim of interest; Quashes order 

Goa Bench of Bombay HC quashes order passed by the Joint director general for foreign trade (JDGFT) u/s-17 of the ForeignTrade (Development and Regulation) Act, 1992 (FT Act) imposing interest on...View More

Without stating differing grounds, Tribunal’s order accepted on monetary-basis binds lower authorities 

CESTAT Allahabad  allows assessee’s appeal against Commissioner (A) order that set aside the original order and remanded it back to the Adjudicating Autority (AA) for the reason that t...View More

Absent concrete evidence, ‘clandestine clearance’ charge basis circumstantial evidence unfounded 

CESTAT Kolkata rules that without corroborative evidence, Revenue's allegation of ‘clandestine clearance' is unfounded when goods are sold by the manufacturer on an ex-factory basis, cleared wit...View More