International Tax Ruling


Quashes order classifying PwC’s services to overseas network firms as CA, Market Research Agency 

CESTAT Chandigarh quashes the service tax demand of Rs 4.56 crore (approx) on Price Water House Coopers (PwC/Assessee) under the heading ‘CA Services or Market Research Services&r...View More

Cash-refund of credit sans specific provision not deniable when GST-Law provides for tax-administration 

CESTAT Mumbai allows appeal filed by Assessee, directs refund of CENVAT credit amounting to Rs 30 Lakhs  that mushroomed after Assessee filed his revised excise returns (ER-1) for the month ...View More

Payment of interest on refundable pre-deposit amount ‘axiomatic’; Allows Yamaha’s appeal

CESTAT Allahabad allows appeal filed by India Yamaha Motor Pvt. Ltd. against non-grant of interest on refund of pre-deposit amount, rules that "interest shall .. be paid ... from the date of...View More

Parle’s ‘Cheeselings’ classifiable as ‘Namkeens’, not Snack food 

CESTAT Mumbai holds that ‘cheeselings’ introduced by Parle into the Indian market in 1956 “is…‘namkeen’”, while setting aside the adjudicating authority orde...View More

No unfettered power with proper-officer to pass detention-order without recording reasons for doubting COO 

Delhi HC allows assessee-impoter’s writ petition, quashes the detention orders issued in respect of imported consignment of ‘Platinum alloy sheets’ (goods) on which assessee claimed ...View More

No infirmity in CESTAT-order quashing demand in classification dispute absent suppression by Importer 

SC dismisses Revenue’s appeal against CESTAT’s order upon finding no infirmity in the observation regarding Revenue’s inability to establish suppression on the part of Assessee-impor...View More

Quashes customs duty imposition absent proof of suppression alleged by Revenue 

CESTAT New Delhi holds that as Revenue hasn’t established suppression by Assessee as alleged in the SCNs, sets aside order confirming customs duty and penalties; Assessee as importers imported &...View More

Powder for brake-pads manufacturing classifiable as ‘friction-material’; Dismisses reliance upon COO-certificate

CESTAT Chennai upholds Revenue’s classification for materials imported for manufacturing ‘brake pads’ as friction materials in powder form under CTH 6813 8900 and rejects classific...View More

Parks and roadside plantation, maintenance not 'horticulture activity' but taxable as MMR service 

SC dismisses assessee’s appeal against CESTAT Delhi ruling that upheld the demand on services rendered for the management and maintenance of parks and roadside plantations under contracts with t...View More

Restores Siemens’ appeal dismissed for procedural defects, pre-deposit payment through DRC-03 

Bombay HC directs Revenue to restore statutory appeal filed by Siemens (Assessee) directing thereby to hear appeal on merits after it was dismissed due to minor procedural defects and on account of pr...View More