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Indirect Tax

Indirect taxation is a niche subject, which requires concurrent knowledge and information, as the statutes provide ample power to the Government to administer the provisions through various enabling provisions and procedures by issuing rules, regulations, notifications, tariff advise, trade notices, circulars and other administrative guidelines and manuals.

Our Firm has a robust practice in indirect taxation pursued by dedicated professionals who are adept in handling various aspects of indirect tax. The practice includes GST, foreign trade policy and procedures and other allied legislations. We also advise on anti-dumping matters. We have a vast experience, having executed work in matters of classification, valuation, taxability of goods and services and compliance.

Our advisory work includes providing opinions, tax planning and conducting workshops on legislative changes amongst other things. We regularly represent major corporates including several multinational companies in various fora which includes advising clients at the departmental level as well as before the Hon’ble Supreme Court.

Our experience spreads over the entire spectrum of industries, which includes food and beverages, petroleum, cosmetics, pharma, plastic, textiles, metal, machineries, automobiles and optical instruments.

Select Experiences

  1. Represented and advised the Commissioner of Income Tax, Pune, before the Supreme Court of India in an appeal against Cadbury India Limited, addressing the valuation of intermediate products for excise purposes in cases of captive consumption.
  2. Represented and advised Patel Engineering in a writ petition before the Bombay High Court, challenging the constitutional validity of the retrospective amendment to Section 80-IA of the Income Tax Act, 1961, affecting deductions for works contracts.
  3. Represented and advised Ambuja Cements in a dispute against the State of West Bengal over the withdrawal of subsidies under a special package. The issue involved Industrial Promotional Assistance (IPA) linked to VAT and CST payments, with the Court ruling in favour of Ambuja Cements, applying the doctrine of estoppel and directing the State to honour its commitment.
  4. Represented and advised P and C Constructions Private Limited before the Supreme Court of India, where the revenue’s appeal against CESTAT’s exemption on Stressed Concrete Pipes (PSC) for State Water Supply Schemes was dismissed due to low tax effect.
  5. Represented and advised the Army Group Insurance Fund before the Delhi High Court, securing exemption from service tax on insurance services under Section 105 of the Finance Act, 1994.
  6. Represented and advised McNally Bharat Engineering Company Limited in an arbitration arising from SAIL’s project at IISCO, Burnpur, West Bengal, involving complex taxation issues, including service tax and VAT.
  7. Represented and advised Ruchi Soya Industries Limited before the CESTAT, New Delhi, in a service tax dispute concerning the operation, management, and maintenance of Wind Turbine Generators, securing a ruling that the concept of ‘Declared Services’ was not applicable, and no tax liability could be imposed.
  8. Represented and advised Ruchi Soya Industries Limited before the CESTAT, New Delhi, in a dispute over Cenvat credit liability on exempted Acid Oil, securing relief as the credit on Sulphuric Acid was fully reversed. Also defended the company in a matter concerning duty-paid goods returned for reprocessing, with the Tribunal upholding the remand for verification due to the impracticality of one-to-one correlation in high-turnover operations.
  9. Represented and advised Paradeep Phosphates Limited before CESTAT on the taxability of mediation fees under ‘Business Consultant Services.’
  10. Represented and advised OCM India Limited before the CESTAT in an appeal against an order passed by CCE, Chandigarh-I, regarding whether excise duty exemption under Notification No. 30/2004-CE could be claimed by a manufacturer and processor of woolen fabrics, man-made fabrics, and woolen yarn.
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R. Sudhinder

Senior Partner

Sudhinder holds expertise of over 30 years in different areas of legal practice,...

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Indirect Tax

  1. Represented and advised the Commissioner of Income Tax, Pune, before the Supreme Court of India in an appeal against Cadbury India Limited, addressing the valuation of intermediate products for excise purposes in cases of captive consumption.
  2. Represented and advised Patel Engineering in a writ petition before the Bombay High Court, challenging the constitutional validity of the retrospective amendment to Section 80-IA of the Income Tax Act, 1961, affecting deductions for works contracts.
  3. Represented and advised Ambuja Cements in a dispute against the State of West Bengal over the withdrawal of subsidies under a special package. The issue involved Industrial Promotional Assistance (IPA) linked to VAT and CST payments, with the Court ruling in favour of Ambuja Cements, applying the doctrine of estoppel and directing the State to honour its commitment.
  4. Represented and advised P and C Constructions Private Limited before the Supreme Court of India, where the revenue’s appeal against CESTAT’s exemption on Stressed Concrete Pipes (PSC) for State Water Supply Schemes was dismissed due to low tax effect.
  5. Represented and advised the Army Group Insurance Fund before the Delhi High Court, securing exemption from service tax on insurance services under Section 105 of the Finance Act, 1994.
  6. Represented and advised McNally Bharat Engineering Company Limited in an arbitration arising from SAIL’s project at IISCO, Burnpur, West Bengal, involving complex taxation issues, including service tax and VAT.
  7. Represented and advised Ruchi Soya Industries Limited before the CESTAT, New Delhi, in a service tax dispute concerning the operation, management, and maintenance of Wind Turbine Generators, securing a ruling that the concept of ‘Declared Services’ was not applicable, and no tax liability could be imposed.
  8. Represented and advised Ruchi Soya Industries Limited before the CESTAT, New Delhi, in a dispute over Cenvat credit liability on exempted Acid Oil, securing relief as the credit on Sulphuric Acid was fully reversed. Also defended the company in a matter concerning duty-paid goods returned for reprocessing, with the Tribunal upholding the remand for verification due to the impracticality of one-to-one correlation in high-turnover operations.
  9. Represented and advised Paradeep Phosphates Limited before CESTAT on the taxability of mediation fees under ‘Business Consultant Services.’
  10. Represented and advised OCM India Limited before the CESTAT in an appeal against an order passed by CCE, Chandigarh-I, regarding whether excise duty exemption under Notification No. 30/2004-CE could be claimed by a manufacturer and processor of woolen fabrics, man-made fabrics, and woolen yarn.
  11. Represented and advised Varun Beverages Limited in an appeal before the Commissioner of Central Excise, Lucknow, concerning a refund claim for Special Excise Duty and Educational Cess paid on the goods manufactured by the company.
  12. Represented and advised BTL EPC Limited before the CESTAT, Kolkata Bench, on the classification of ‘power tillers’ as ‘rotary tillers’ under CTH 84.32 and entitlement to the benefit of a concessional Basic Customs Duty (BCD) rate of 2.5% on the import value of the consignment.
  13. Represented and advised URC Construction Private Limited before the Authority for Advance Ruling, seeking a ruling on the applicable GST rate for a contract awarded by National Buildings Construction Corporation Limited (NBCC) for the construction of ISPAT Post Graduate Medical Institute and Super Specialty Hospital at Rourkela Steel Plant for SAIL in Odisha on a design, engineering, procurement, and construction (EPC) basis.
  14. Represented and advised Apeejay Tea Limited before the CESTAT, Kolkata, regarding the availment of Cenvat credit on input services used for providing management consultancy services.
  15. Represented and advised Damodar Ropeway & Infra Limited before the CESTAT, Kolkata, in a service tax dispute concerning the operation, management, and maintenance of a ropeway.
  16. Represented and advised Shyam Sel & Power Limited before the CESTAT, Kolkata, regarding the availment of Cenvat credit on inputs used as scrap in the manufacturing of the final product.
  17. Represented and advised Vikram India Limited before the CESTAT, Kolkata, in an excise classification dispute concerning the classification of the Tea Leaf Cutting and Rolling Machine under Tariff Item 84388040.