International Tax Ruling


Supply of Railway rakes allocated under 'Wagon Investment Scheme' not 'SOTG' service 

CESTAT Kolkata rules out taxability under 'supply of tangible goods' (SOTG) service on amounts received as rebate towards supply of rakes/wagons to clients; Under the Wagon Investment Scheme,(WIS...View More

Dismisses assessee's review petition against verdict classifying 'Tinted glass sheets' as 'glassware' 

SC dismisses assessee's review petition challenging judgment which upheld Allahabad HC’s classification of "tinted glass sheets" as "all goods or wares made of glass," subject to 15% duty under ...View More

Sugar Manufacturer entitled to concessional rate on diesel for sugar transportation; Allows Revision

Allahabad HC holds that the Assessee (Sugar Manufacturing Unit) clearly falls within the ambit of the Notification dated August 10, 2017, wherein the industrial units registered under the U.P. G.S.T. ...View More

Advertising expenses reimbursed by franchisees not includible in gross value of 'franchise service' 

CESTAT Ahmedabad rules that advertising expenses reimbursed to the Assessee is ultimately borne by the franchisee because the same is part of its business expenses which cannot be included i...View More

No interest, fine, penalty on import under AA scheme for 'pre-import condition' violation 

CESTAT Ahmedabad quashes orders confirming interest demand, confiscation of goods, imposition of redemption fine and penalty on goods imported in violation of pre-import condition citing absence of an...View More

Condones delay in payment of tax under expired challan in SVLDRS; Allows writ 

Bombay HC directs Revenue to issue discharge certificate to the Assessee in Form SVLDRS-4 after Revenue issued communication seeking to reject Assessee’s application on the ground that payment o...View More

Citing absence of wilful mis-statement, quashes penalty against Benetton for mis-classification of 'Jackets'

CESTAT Delhi quashes the demand, alongwith penalty u/s 28(4) of the Customs Act, 1962 against Benetton India (assessee) for simply making an error in classifying  ‘Knitted Jackets&rsqu...View More

Upholds Emami's Boro-plus Antiseptic Cream classification as 'medicated ointment'; Dismisses Revenue's revision

Allahabad HC upholds Tribunal’s classification of Emami’s Boro-plus Antiseptic Cream (BPAC) as a medicated ointment having therapeutic uses covered under Entry No. 41 of Schedule II Part (...View More

Rules on ‘mandatory’/‘discretionary’ power to impose penalty; Dismisses Revenue's SLP in Toyota case 

SC turns down appeal of Department against Toyota Industries Engine Ltd. (assessee/Respondent) in matter pertaining to whether penalty is ‘mandatory’ under Karnataka VAT Act (KVAT) and rul...View More

Imposition of penalty not ‘automatic’; Insists on requirement of show cause notice 

Karnataka HC held that “the levy of penalty under Section 72(2) of the Act is neither automatic nor mandatory”; From section 72 (2) of the Karnataka VAT Act HC inferred that when dealer ha...View More