International Tax Ruling


Quashes demand against Tata/Hyundai dealer on discounts/incentives ultimately passed to end-purchaser 

CESTAT Mumbai holds that no service-tax under business promotion/business auxiliary services (BAS) can be imposed on car dealer (assessee) for the discounts offered by car manufacturers (Tata and Hyun...View More

Confirms demand against Patanjali on amount collected for teaching Yoga under ‘health & fitness service’ 

CESTAT Allahabad confirms service tax demand of Rs. 5 crores (approx.) along with interest and penalty against Patanjali Yogpeeth Trust (Assessee), engaged in activity of providing services relating t...View More

Dismisses Patanjali's appeal against CESTAT-order confirming demand on fees collected for yoga training

SC dismisses civil appeal filed by Patanjali Yogpeeth Trust (Patanjali/Assessee) against CESTAT ruling which upheld service tax demand along with interest and penalty on activity of teaching yoga and ...View More

Dismisses Revenue's appeal challenging CESTAT-order allowing credit despite ruling against assessee on classification 

Calcutta HC dismisses Revenue’s appeal against CESTAT order allowing CENVAT Credit to the Assessee despite unfavourable classification of goods, holds that "Tribunal has granted relief to the as...View More

Fee paid by HAL for transfer of technical-knowhow/assistance by foreign-company not IPR-service

CESTAT, Kolkata holds that Hindustan Aeronautics Ltd. (HAL/assessee) is not liable for service tax on reverse charge basis on license fees and other incidental expense paid to Rosboronexport (Russia&r...View More

Used medical devices imported by hospital not hazardous waste; Directs release 

CESTAT Hyderabad quashes confiscation and penalty order on imported used medical device discerning that the goods under import do not qualify under the definition of ‘waste’ as defined und...View More

Allows Lemon Tree Premier CENVAT credit on ‘Restaurant’ & ‘Short-term Accommodation’ 

CESTAT Hyderabad sets aside demand confirmed under ‘Restaurant Service’ and ‘Short-term Accommodation Service’ by relying on precedent orders by Co-ordinate Bench of this Tribu...View More

No 'jurisdictional 'error in SCN issued by DGGI to Asianet Digital Network 

Kerala HC holds that, SCNs issued by Directorate General of Central Excise Intelligence [(now Directorate General of GST Intelligence (DGGI)] raising service tax demand against assessee (Asianet Digit...View More

Department cannot re-determine value of goods already enhanced during import & attained finality 

CESTAT, Chandigarh while holding that Department has seriously erred in re-determining the value of the second hand machines imported by the Assessee, the value of which is already enhanced at the tim...View More

Ajinomoto’s ‘Ajitide’ classifiable as ‘food flavouring material’; Denies exemption

CESTAT Chennai rules on classification of "Ajitide" imported by assessee by deliberating on which ‘Umami’ related substances (fundamental taste sensation) i.e. glutamate, inosinate, and gu...View More