International Tax Ruling


Dismisses Revenue's appeal against CESTAT-order rejecting imported 'furnace-oil' re-classification as 'waste-oil' 

SC dismisses Revenue’s appeal against CESTAT order rejecting its classification of imported ‘furnace oil’ as ‘waste oil’; CESTAT had noted that the CRCL Vadodara facility...View More

Line modules, pluggables, controller cards imported by Cinea ‘parts’ of Telecommunication equipment 

CESTAT Mumbai restores assessee’s classification of line modules, pluggables, controller cards, switch modules, line amplifiers, wavelength selectable switches, transponders/multiplexers, demult...View More

Biometric Access Control System recording entry/exit classifiable as an ADP machine

CESTAT Ahmedabad in appeal by a leading global biometric solutions provider holds that Biometric Access Control System imported by assessee merits classification under Heading 8471 of the First S...View More

Rejects revenue’s re-classification of ‘furnace oil’ based on test report of unrecognized lab 

CESTAT Ahmedabad rejects revenue’s re-classification of imported ‘furnace oil’ as ‘waste oil’ on basis that CRCL Vadodara’s test report, on whose basis re-classific...View More

Reimburses by Maruti Suzuki to overseas dealers taxable under RCM for normal period

CESTAT Chandigarh rules on liability to pay under Reverse Charge Mechanism (RCM) on expenses reimbursed by Maruti Suzuki India (like Export/Goodwill warranty, Product recall charges) to foreign d...View More

Refuses referring 3-Judge decision on creditability of DICGC-services to 5-Judge LB on DB's reference 

CESTAT Mumbai (3-member bench) declines the Division Bench (DB) reference to form a 5-member larger bench (LB) to re-consider the 3-member bench decision in South Indian Bank (SIB) regarding...View More

Agricultural use ‘Mushroom shelving’ classifiable as machine instead of ‘generic’ aluminium shelves category

CESTAT Delhi rules on applicability of Customs Tariff Entry to ‘Mushroom growing shelving’ (the goods) used in agricultural activity, more specifically, whether the goods can be called as ...View More

Quashes notional-assessment imposing demand prior to taxable event of delivering oil/gas to ONGC 

CESTAT Hyderabad upon finding that, the taxable event stipulated in service contract with ONGC for supply of oil and gas, did not happen during the disputed period, dismisses the best judgment assessm...View More

Copy of SC-judgment dismissing Revenue's appeal against CESTAT-order treating re-labelling by 'Jindal Drugs' as manufacture

SC affirms the view of CESTAT (Third Member) which held that the process of affixing additional label on cartons received by Jindal Drugs at Taloja plant from Jammu unit (availing area based exemption...View More

Quashes demand on Advocate’s income from practice, consultancy, notary, and book sales: Allows writ 

Karnataka HC allows bunch of writ petitions moved by practicing individual Advocates and firms,  challenging the SCNs and orders demanding service tax on income derived from practice, c...View More