International Tax Ruling


Affirms demand for importing Marble and Mosaic below MIP fixed by DGFT 

CESTAT Chennai upholds customs duty demand on assessee for importing Marbles and Mosaic below the Minimum Import Prices (MIP) (USD 60 and 80) set by DGFT Notifications No. 65 (RE-2010)/2009-2014 and N...View More

Upholds CAAR ruling on classification of Vivo's Integrated Circuit MEMS Microphones 

Delhi HC upholds ruling issued by Customs AAR (CAAR) in Revenue’s favour, holds that, ‘Integrated Circuit Micro Electro Mechanical System Microphones’ (MEMS) impo...View More

Demand not sustainable under BSS as show cause notice alleges OIDAR service 

CESTAT Delhi quashes demand of service tax for hosting services on finding that taxability under the category ‘Business Support Service’ (BSS) has not been reflected in the show cause noti...View More

Services provided in canteens maintained in factory exempt w.e.f Oct’ 13 

CESTAT Mumbai quashes service tax demand, in the extended period, on assessee (a canteen service provider) post October 22, 2013 as “services provided in relation to serving of food or beverages...View More

Software development or internet consultancy requiring significant human intervention, not OIDAR services 

CESTAT Delhi holds that the “service of developing softwares/websites or consultancy on internet which require too much of human intervention” is not merely of accessing or retrieving onli...View More

Denies request for pre-deposit waiver for filing statutory appeal basis 'financial hardship' claim 

Gujarat HC refuses to entertain a writ petition seeking waiver/reduction of pre-deposit amount (Rs. 10 crore) required for filing appeal before the CESTAT against the order that imposed dema...View More

Copy of SC judgment allowing CENVAT credit on transmission towers, parts, shelters 

Pursuant to IDT Breaking News, copy of SC judgment allowing CENVAT credit on transmission towers, parts, shelters and the like is now available for download...View More

Grants refund with interest after inordinate delay; Orders inquiry against erring officials 

Bombay HC directs Revenue to refund service tax along with interest due to the Assessee after an inordinate delay of more than 10 years in granting the same; Directs commissioner to “…und...View More

Interest liability co-terminus with duty-demand; Plea regarding non-mention in O-I-O "misconceived" 

Bombay HC infers that liability to pay interest u/s 28AA when there is a default or delay in payment of duty is ‘automatic’, in these terms states, there cannot be any question of interest...View More

Assessee in-capacity to prove work orders execution with materials; Remands to probe exemption eligibility 

CESTAT Kolkata quashes the demand of service tax under the category of ‘Commercial or Industrial Construction Service’ and allows assessee’s appeal by way of remand, upon noticing th...View More