International Tax Ruling


Dismisses Revenue's appeal on classification of goods for providing 'telecom-networking equipment' support-services 

SC dismisses appeal by Revenue challenging CESTAT order on classification of goods imported for providing support services in respect of telecommunication networking equipment; Assessee is in the busi...View More

Telecommunication networking equipment classifiable as ’Parts’ not ‘Apparatus’ 

CESTAT Mumbai rules on classification of import of telecommunication networking equipment as ‘apparatus’ or ‘parts’ and on analysing scope of relevant entries, section, chapter...View More

Dismisses Revenue's SLP against HC judgment quashing demand on gates manufactured for Hydroelectric project 

SC dismisses Revenue’s SLP against Madhya Pradesh HC judgment that quashed central excise duty demand on various gates and other items fabricated from iron and steel items particularly for Hydro...View More

Dismisses Revenue’s appeal against order quashing demand on access to 'bowling alleys' 

SC dismisses Revenue’s civil appeal against CESTAT order which quashed ST demand on income earned by ‘Blu-O Centres’ for providing access to bowling alleys; After condoning delay in ...View More

Quashes ST demand on income earned by ‘Blu-O Centres’ for providing access to bowling alleys 

CESTAT Delhi holds that the income received by the assessee from bowling alley would be covered under section 66D(j) of the Finance Act and, therefore, would not be leviable to service tax; However, s...View More

Dismisses Revenue’s challenge to BPO's credit eligibility on various services received from car-dealers 

SC dismisses SLP by Revenue against order of Telangana HC which held assessee-Business Process Outsourcing (BPO) eligible to avail CENVAT credit on various services performed by Dealers (computer and ...View More

Dismisses appeals by Revenue sans ‘specific’ allegation in SCN; Relies on necessary compliances 

Telangana HC dismisses appeal by Revenue against edibility to avail CENVAT credit on finding ‘absence’ of specific allegation in show cause notice; Goes by invoices and returns filed befor...View More

Arms and ammunition imported by National Rifle Association for State, Club competitions exempt 

CESTAT Delhi allows the appeal of National Rifle Association of India (assessee) by reversing the denial of exemption benefit under Notification No. 146/94-Cus on import of arms and ammunition require...View More

Private tour operator liable to service tax on Haj services to pilgrims 

CESTAT Allahabad allows appeals in favour of Revenue regarding levy of service tax on tours for Haj & Umrah post introduction of Negative List concept for levy of service tax (i.e. from July 01, 2...View More

Penalty under Customs Act doesn't apply for misdeclarations made to DGFT for obtaining EPCG license 

CESTAT Delhi holds that personal penalty u/s 114AA of the Customs Act cannot be imposed on a manufacturer's proprietor for misdeclaring machinery’s manufacturing year to obtain EPCG licenses fro...View More