International Tax Ruling


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

Loading and unloading incidental to goods transportation not Cargo Handling Services 

CESTAT Kolkata holds that activity of transportation incidental with loading and unloading cannot be classified under cargo handling service (CHS), but transportation of goods where liability to pay t...View More

Upholds demand on notary, legal service, testing analysis, and certification 

CESTAT Delhi upholds the demand of service tax on notary charges and stamp expenses, finding that the assessee admittedly has incurred them as ‘legal consultancy services’ where 100% servi...View More

‘Branded goods’ value not includible while computing SSI exemption eligibility; Quashes demand 

CESTAT Chandigarh quashes demand of excise duty along with penalty, holding that the branded medicaments manufactured by Assessee cannot be included in the total value of clearances while computing th...View More

Dismisses review petition by Himalaya over classification of appetite-stimulant ‘Liv 52 Protec’ 

SC dismisses review petition seeking a re-look at whether ‘Liv 52 Protec’ manufactured by assessee (The Himalaya Drug Company) is classifiable under CETH 2309 as ‘Animal Fe...View More

Logistics for cargo transport by ICD falls under ‘Cargo Handling Service,' not BSS 

CESTAT Chennai rules that if an Inland Container Depot (ICD) provides road transportation services for import and export cargo, collects additional charges from service recipients, and accepts liabili...View More