International Tax Ruling


Sets-aside demand against 'Make My Trip' under short-term/hotel accommodation service 

CESTAT New Delhi allows appeal filed by Make My Trip (India) Pvt. Ltd. (MMT) (formerly IBIBO Group Ltd.) dropping the demand of service-tax imposed on the Assessee (MMT) for the services ren...View More

Quashes SCN issued to L&T alleging non-discharge of tax on certain expenses post demerger 

Bombay HC quashes SCN issued to Assessee [L&T(formerly known as L&T Hydrocarbon Engg. Ltd. (LTHE)] alleging non-discharge of service tax dues as a legal entity for the period 2013-14 in respec...View More

Grants relief to Reliance Industries; SEZ-unit exempt from SAED/AED; Distinguishes Unicorn ratio 

CESTAT Ahmedabad dismisses Revenue’s appeal, holds that additional duties of excise such as Special Additional Excise Duty (SAED), and Additional duty of Excise (AED) which are levied as Surchar...View More

Cash amount presented as ‘security’ for releasing seized goods is not a ‘payment’ 

Calcutta HC holds that cash amount deposited as 'security', required as a pre-condition for release of seized vehicle and goods that were seized for violating Section 73 of the WBVAT Act, is not a &ls...View More

Citing existence of alternate remedy, dismisses writ granting interim relief till appeal disposal 

HC noting that “an effective alternative remedy is available to the petitioner for questioning the order of the 1st appellate authority”, HC held that “we are not inclined to enterta...View More

Disapproves HC's approach of granting interim relief till statutory appeal disposal 

SC disapproves HC’s approach of granting interim-relief to Assessee, that will operate till disposal of statutory appeal subject to payment of 25% on the disputed tax by the Assessee, ...View More

Quashes order denying exemption on Floodlights imported by Tamil Nadu Cricket Association 

CESTAT Chennai rejects Revenue's denial of exemption on import of 'Flood Lighting Systems' installed and used by Tamilnadu Cricket Association (TNCA/Assessee) (affiliated to the Board of Control for C...View More

Dismisses Bosch Ltd.'s appeal against CESTAT-order on classification of 'Infotainment-System' used in motor-vehicle 

SC dismisses appeal by Bosch Ltd. (Assessee) against CESTAT order which classified ‘Infotainment System’ used in motor vehicles under CTH 8527 as ‘Multifunctional Device&rs...View More

Infotainment system in motor vehicle performing multiple functions classifiable as ‘Multifunctional Device’, upholds misdeclaration 

CESTAT Bangalore on noting that the goods imported by Assessee which are used in motor vehicles for various functions such as to make call, listen to music, use as a Bluetooth device and as a navigati...View More

“Bills-of-Export” non-submission for SEZ supplies doesn't construe non-discharge of EO against AA 

Bombay HC sets-aside minutes of meeting of Policy Relaxation Committee (PRC) rejecting Assessee’s request to condone the procedural lapse in not preparing “Bill of Exports” (BoE) for...View More