International Tax Ruling


Emphasizing heavily on 'reasons-to-believe', quashes Seizure-Memo w.r.t. Areca-Nuts lacking reasoning 

Patna HC emphasises heavily on the phrase ‘reasons to believe’, sets aside Seizure Memo issued w.r.t. Areca Nuts by invoking Section 110 of the Customs Act, 1962, as it did not indicate an...View More

IT Management Services by IBM, Wipro using latest technologies taxable as Consultancy 

CESTAT Bangalore in appeal by IBM and Wipro, who are rendering various management services, favours classification adopted by Revenue under the category of ‘Management Consultancy Service&r...View More

No malafide-intent in non-payment of tax under 'Security-Agency' service provided in SEZ; Demand time-barred 

CESTAT Ahmedabad holds that there is no malafide intention in non-payment of service tax by Assessee in respect of 'Security Agency Services’ provided in SEZ, sets-aside demand order on ground o...View More

‘Coin Blanks’ not similar to ‘Coin strips’; Denies benefit of concessional duty 

CESTAT Chandigarh upholds denial of concessional rate of duty on ‘coin blanks’ of copper alloys/ strips of copper/ coils of zinc & nickel manufactured by Assessee (a 100% EOU)&nbs...View More

Permits discontinuation of BG kept alive by assessee for 22 years amidst no sign of lis conclusion 

SC allows civil appeal of assessee by permitting discontinuation of the Bank Guarantee (BG) of Rs 26.8 lakhs maintained in favour of Prothonotary of Bombay HC that has been renewed and kept alive...View More

Time-limit to refer Statement of Case by CESTAT to High Court under Customs Act, not imperative 

Bombay HC holds that time limit of 120 days prescribed u/s 130A(4) of the Customs Act, 1962 for CESTAT to furnish statement of facts/case to the High Court is “directory only and not imperative&...View More

Remands matter w.r.t. taxability of Wipro's Software-license distribution as Microsoft's reseller under IT-Service 

CESTAT Chennai remands the matter of taxability of transaction between Wipro (assessee) and Microsoft, Singapore, vide which assessee agreed to act as latter's 'Large Account Reseller' for distributin...View More

Applies common-parlance test; Classifies 'Polyester woven fabric' without end-stitching/hemming as ‘bedsheet’ 

CESTAT Kolkata rules that ‘polyester sheet of fabric’ (goods) are classifiable as ‘bedsheet’ falling under CTH 6304 as preferred by assessee-importer; Alleging mis-declaration ...View More

EOU entitled to refund of credit not transitioned under GST; Rejects Revenue's time-bar plea 

CESTAT Delhi holds that Assessee (100% EOU) is eligible to substantive benefit of refund/rebate of CENVAT credit on goods exported which could not be transitioned under T...View More

Parking charges collected from visitors not taxable as 'renting of immovable property service' 

CESTAT Kolkata drops service tax demand on parking charges collected by shopping mall from the visitors under the head “renting of immovable property” for the period June 2007 to Marc...View More