International Tax Ruling


Upholds Tribunal's order on 'Vitamins and Minerals Pre-mix' classification; Dismisses Assessee's revision 

Allahabad HC dismisses assessee's revision against Tribunal’s order classifying "vitamins and minerals pre-mix” produced by Assessee as "unclassified goods" liable to be taxed under VAT at...View More

Directs Government to reimburse taxes paid on first-sale to DTA by Motorola SEZ-unit 

Madras HC directs Revenue to grant the benefit of investment promotion subsidy to SEZ unit of Motorola Mobility (Chennai) Private Limited (Motorola/Assessee) by refunding a sum of Rs 28.55 Crores paid...View More

Allows refund of CVD/SAD paid on pre-GST imports under EPCG; Invokes 'necessity' doctrine 

CESTAT Delhi allows refund of CVD and SAD paid after July 1, 2017 for imports made prior thereto arising out of Assessee’s failure to discharge export obligations ...View More

Job-worker liable to duty on RMC prepared at site on builder's behalf 

CESTAT Allahabad holds job-worker liable to excise duty on “Ready Mix Concrete” (RMC) manufactured at site on behalf of builder u/s 11A of Central Excise Act, 1944, along wi...View More

‘Drawings’ and ‘designs’ to set up coke oven not taxable as intellectual property service 

CESTAT Kolkata holds that “imported drawings and designs cannot be considered as taxable service under the category of intellectual property services”, thereby sets aside liability under t...View More

Works-contract services to 'Maulana Azad National Institute of Technology' exempt; Follows Shapoorji-Pallonji ratio 

CESTAT Delhi exempts Assessee, being an individual contractor providing works contract services (Alteration, Renovation and Whitewash)w.r.t. staff quarters to Maulana Azad National Institute...View More

Quashes demand against cricketer Yuvraj Singh on earnings from IPL, brand-promotion, reality-show 

CESTAT Chandigarh rules that cricketer Yuvraj Singh (Assessee) is not liable to pay Service Tax on consideration received from KPH Dream Cricket Pvt. Ltd. (which operates IPL Franchise Punjab Kings) a...View More

Absent misstatement/contravention, CENVAT Credit demand time-barred; Dismisses Revenue's appeal

Gauhati HC on noting that the Assessee has disclosed all the details about availment of the CENVAT Credit in ST-3 Returns and there is no allegation by the Revenue of willful suppression and misst...View More

No bar on NSOP permit holder to provide charter services; Follows VRL Logistics 

CESTAT Delhi drops differential tax and penalty imposed on the Assessee (Escorts Ltd.) alleging misuse of imported helicopter for charter services where a permit has been issued for passenger service;...View More

Declares Finance Act provision levying service tax on lottery activities unconstitutional 

Sikkim HC strike down section 65(105)(zzzzn) of the Finance Act, 1994 as “ultra vires to Constitution” for being enacted in contravention to Entry 97, List I to 7th Schedule r/w Article 24...View More