International Tax Ruling


Quashes extended-period demand on Amusement Park, cites assessee’s bona fide belief of exemption 

CESTAT Kolkata quashes demand in the extended period w.r.t running of Amusement Park finding no willful suppression of facts to evade tax, as there was no allegation that the assessee collected servic...View More

Sizing and packaging to make product ‘marketable’, amounts to manufacture; Quashes demand 

CESTAT Kolkata rules that the processes of sizing and packaging of products like Ferro Manganese, FerroSilicoManganese, Hydrochlorofluorocarbons (FeMn/Fe-Si-Mn/HCFC) amount to ‘manufacture&rsquo...View More

Dismisses Revenue's challenge to classification of unflavoured betel nuts

SC dismisses Revenue's SLP against Bombay HC judgment which affirmed the view taken by Customs Authority for Advance Ruling that Betel Nuts (Unflavoured Supari) merits classification under Custom Tari...View More

Physical and Downloaded Software sold by Tally India not ‘Service’; Drops demand 

CESTAT Bangalore drops demand of Service tax on physical and downloaded software imported and sold by Tally-India (Assessee), as the software satisfies all the attributes of being classified as &lsquo...View More

Upholds Assessee's right to cross-examine witnesses during adjudication proceedings; Dismisses Revenue’s appeal 

Telangana HC upholds rights of the Assessee to cross-examine witnesses whose statements were recorded and relied upon in the adjudication proceedings confirming the central excise liability in alleged...View More

Upholds CESTAT’s LB ruling on credit availability on insurance premium paid by Bank to DICGC 

Kerala HC upholds CESTAT Larger Bench ruling that found the South Indian Bank (Assessee) eligible to take CENVAT credit on service tax paid on insurance premium paid to Deposit Insurance & Credit ...View More

HDFC Bank eligible to credit on DICGC insurance service, brokerage for underwriting G-Sec 

CESTAT Mumbai allows HDFC Bank’s appeal, ruling that insurance premium paid to Deposit Insurance Credit Guarantee Corporation [DICGC] and commission/brokerage paid to brokers for underwriting Go...View More

Copy of SC judgment in Canon review petition on ‘proper officer’ controversy 

Copy of SC judgment in Canon review petition on ‘proper officer’ controversy ...View More

For pre-July, 2009 work-contract, no demand by including free materials in assessable value 

CESTAT Kolkata quashes the demand for service tax on the inclusion of free supplied materials in the assessable value, observing that since the works contract and invoices were raised before July 7, 2...View More

Test report of unequipped Customs lab for classifying ‘Calcite Powder’ as ‘Calcium Carbonate’ unacceptable 

CESTAT Ahmedabad rejects Revenue’s classification of Assessee’s imported ‘calcite powder’ as ‘calcium carbonate’ under CTH 28365000, noting that the classification ...View More