International Tax Ruling


Cannot impose penalty by merely using expression 'fraud'/'wilful mis-representation' without recording facts

Calcutta HC sets-aside CESTAT’s order imposing penalty on Assessee for failure to deposit service tax under reverse charge mechanism (RCM) when no man power has been supplied to Assessee as ...View More

Invoices not accompanied by goods not valid document for CENVAT-credit reversal 

Delhi HC dismisses assessee’s appeal against the CESTAT ruling which held that invoices covering only the paper transactions without actual goods delivery, is not a valid document for reversal o...View More

Quashes reverse charge liability qua Company on remuneration paid to Managing Director 

CESTAT Hyderabad rules that a Managing Director (MD) as is defined under the Companies Act, will be an employee of the company therefore, any service provided by him in his capacity as MD will not be ...View More

Imported CISCO IP Phones classifiable as ‘telephone of push buttons type’, attracts NIL rate 

CESTAT Mumbai rules that CISCO IP Phones of various models imported by the Assessee are rightly classified under tariff item 8517 18 10 as ‘telephone of push button type’, which provides &...View More

Sub-consultant not liable to tax where main consultant discharged liability pre-August 2007 

CESTAT Ahmedabad holds that an assessee providing sub-consulting engineer services before August 23, 2007 is not liable to pay service tax where the main consultant has already paid tax on the total v...View More

Allows Emami Agrotech's request for Ex-Bond BoE withdrawal/cancellation & reinstatement of Into-Bond BoE 

CESTAT Kolkata allows Emami Agrotech Ltd.'s application for withdrawal/cancellation of Ex-Bond Bills of Entry and reinstatement of Into-Bond Bills of Entry for warehousing for import of crude palm oil...View More

Copy of judgment dismissing Revenue’s appeal challenging transaction value assessment of chewing tobacco 

SC dismisses Revenue’s appeal against CESTAT ruling, determines that selling chewing tobacco to dealers/distributors for further sale to retailers in HDPE Bags which does not display price, qual...View More

Dismisses Department’s appeal citing CBIC’s Circular on monetary limit for filing appeals 

CESTAT Chandigarh holds the appeal filed by the Department against setting aside of assessment made on enhanced value as per acceptance/admission of importer (assessee) as ‘not maintainable&rsqu...View More

Quashes export demand against JSW Steel for rejecting favorable test-reports without reasons; Orders remand 

Orissa HC, in setting aside the export duty demand of Rs 23 crores against JSW Steel (assessee), holds that demand raised, solely relying upon Test Report of CRCL, Pusa, Delhi and ignoring four other ...View More

'Deliverables' by provider real-test to determine nature of service; Quashes demand under 'Manpower-Supply'

CESTAT Bangalore holds that the real test of determining the nature of service is to go through the agreement to understand, what are the deliverables which the service provider has to deliver to the ...View More