International Tax Ruling


Inbisco’s ‘Kopiko’ not ‘essence with coffee’ but Sugar Confectionary; Stresses on specific classification 

CESTAT Ahmedabad allows Assessee’s appeal, holds that ‘Kopiko (cappuccino and espresso varieties)' containing more than 74% sugar and glucose. is classifiable under heading 1704 which incl...View More

Extends credit on Hospitality, Air-Travel Services to chemical-product manufacturer both pre & post 2011 

CESTAT Mumbai sets aside Order denying CENVAT Credit on Hospitality and Air Travel Services, holds that the same rightly fall under the definition of input service and thus eligible to credit both...View More

Cannot deny MEIS-benefit on hyper-technical ground, for system error beyond assessee's control 

Delhi HC rules that since Assessee satisfied all the requirements to claim benefits under Merchandise Export from India Scheme (MEIS) which were due to it, the same ought not to be denied on hyper-tec...View More

Upholds CESTAT order holding as 'redundant' condition to submit 'Toyota' vehicle for VRDE/ARAI testing 

Bombay HC finds no error in CESTAT’s stance of rendering the condition to submit the vehicle for testing by the Vehicle Research and Development Establishment, Ahmednagar (VRDE) of the Ministry ...View More

No legal impediment under Act for parallel proceedings of adjudication and prosecution 

Madras HC remarks that “Dehors of proof or failure to prove the case against the petitioner .. in the adjudicating proceedings, the prosecution before the Court has to be proved independently as...View More

Orders provisional release of Assessee's vehicle, as further seizure unnecessary 

Madras HC on noting that no purpose shall be served by keeping Assessee’s car seized, thus to balance interest of the parties, orders provisional release of the car subject to depositing a sum o...View More

SCN classifying service under two taxable categories impermissible in law, void-ab-initio 

CESTAT Allahabad sets aside order classifying the services being a part of indivisible contract under the taxable category ‘Design Services’ and confirming demand of service tax on reverse...View More

SEO, Google Ads/Pay Per Click, Mobile App development not OIDAR services

CESTAT Allahabad holds that services of ‘Search Engine Optimization’, ‘Google Ads/Pay Per Click’, ‘Mobile application development’ and 'Web development' cannot be c...View More

Dismisses SLP against HC-order denying concessional-tax benefit for delay in claiming sales return

SC dismisses assessee’s SLP, finds itself not inclined to interfere with Kerala HC decision that upheld rejection of concessional tax rate, noting assessee’s failure to meet the statutory ...View More

Strictly enforces deadline for sales-return claim in Revenue’s favour, dismisses revision against concessional tax-rate rejection 

Kerala HC dismisses revision petition filed against Sales tax Tribunal order that upheld rejection of sales return claim and concessional tax rate claim on grounds that assessee failed to file timely ...View More