International Tax Ruling


PVC Raincoats classifiable as “Textile” instead of plastic products 

Customs AAR rules that non-woven ‘PVC raincoat’ made from PVC textile fibre by means of heat welding or bonded with chemical, merits classification under CTH 6201 4010 which specifically c...View More

Water supplied by State Govt. to industrial power-plant not 'usage of natural resources' 

CESTAT Delhi quashes Rs. 10 crores (approx) service tax demand on Sasan Power, on the provision of supply of water by the Govt of M.P for establishing a 3960MW Ultra Mega Power Project in Si...View More

Contributions to NMET/DMF, royalty paid for mining-rights not taxable: Cites "judicial-protocol" violation 

CESTAT Delhi citing a bevy of judicial precedents relating to liability to pay service tax on reverse charge basis on royalty and other charges to the state government holds that “demand&he...View More

Royalty and License Fees payment, not includible in Transaction Value of imported parts/components

CESTAT, Kolkata rules that royalty payable on the value addition done by Assessee (Importer) utilizing the Technical Know-how of the Licensor, has nothing to do with value of imported components, henc...View More

Citing non-adherence with classificatory rules, rejects Revenue's 'activity-tracker' re-classification as 'wrist wearable-device' 

CESTAT Mumbai sets-aside Revenue’s re-classification of ‘activity tracker’ under tariff item 8517 62 90 from Tariff Item 9029 1090, which was originally declared by assessee in their...View More

No service by constituent undertaking activity for JV; Intention, not agreement-nomenclature, relevant 

CESTAT, Chennai rules that the activities undertaken by Tamil Nadu Industrial Development Corporation Ltd. (TIDCO/assessee) for Joint Venture (JV) under JV agreement do not fall under ‘Business ...View More

No service tax on central rights income earned from BCCI, fees paid to IPL foreign players

CESTAT Mumbai quashes demand against Jaipur IPL (operating the cricket team Rajasthan Royals) on various provisions such as receipt of Central Rights Income (CRI) as per IPL franchise agreement, fees ...View More

Affirms non-basmati rice export denial sans compliance with ‘essential’ Notification condition

Delhi HC upholds the order of Justice Subramonium Prasad dismissing a writ of mandamus by exporter seeking permission to export non-basmati rice; In turn, clarifies that stipulations set down in the&n...View More

Allows Revenue's Review w.r.t. quantum of computation/cum-duty price of 'Zarda Scented Tobacco' 

SC in Review Petitions against verdict classifying 'Baghban Chewing Tobacco' as 'Zarda Scented Tobacco’ under Heading 240399.30, directs CESTAT to decide the appeal preferred by the Assessee res...View More

Copy of judgment quashing MOOWR Instruction, SCN denying benefit to solar power generating unit

Delhi HC in a batch of writ petitions pertaining to import of ‘solar panels’ stored in warehouse and utilized for electricity generation rules on validity, vires of Manufacture and other O...View More