International Tax Ruling


Sanofi’s ‘All Star’ Insulin Pen not ‘parts & accessories’, allows concessional rate 

CESTAT Ahmedabad holds that the product ‘Reusable Insulin Delivery Device’ manufactured by assessee under the brand name “All Star” cannot be classified as ‘parts and acc...View More

Commission from overseas-buyer w.r.t. procurement for export not BAS/BSS/Intermediary service 

SC dismisses Revenue’s civil appeal against CESTAT ruling which held that bouquet of services rendered by an Indian entity to foreign client like procuring orders for supply of garments for expo...View More

Quashes "illegal" ‘provisional attachment’; Directs de-freezing of bank account citing non-compliance by ‘Proper Officer’ 

Bombay HC holds the ‘provisional attachment’ on all bank accounts as "illegal and contrary to the provisions of Section 110(5) of the Act"., directs defreezing of the bank accounts as also...View More

Affirms HC verdict levying Sales-tax at 12% on silk fabric for period Jan-March 2000

SC dismisses assessee’s appeal, finds “..no error in the view taken by the Delhi High Court” levying State sales-tax at the rate of 12% for the period from January 15 to March 31, 20...View More

Body Massager not 'prohibited goods'; Criticises Commissioner's failure to act as "prudent official" 

Bombay HC finds “no substantial question of law” in Revenue’s appeal against CESTAT order which set-aside the order passed by adjudicating officer (Commissioner of Customs), confisca...View More

Quashes demand vis-a-vis stock outside bonded-warehouse with permission; Modifies CESTAT-ruling

SC modifies CESTAT ruling to partially allow assessee's appeal, sets-aside demand, penalty and interest for 264 cases of second-hand steel mill machinery and parts lying outside warehouse, as they wer...View More

Considers Penalty & interest for calculating monetary limit for filing appeal before CESTAT 

Allahabad HC (Lucknow Bench) allows revenue’s appeal, sets aside CESTAT ruling rejecting revenue’s appeal for low tax effect, holds that the amount in dispute is more than the prescribed l...View More

Copy of HC-order quashing Entry-Tax on IMFL under UP Entry Tax Act, 2007

Allahabad HC sets-aside adjudication order for recovery of entry-tax on Indian Made Foreign Liquor (IMFL) for the period of April to May 2005 and the order passed in appeal, directs the authority conc...View More

Copy of SC order upholding differential duty demand for 'camera stabilizer' undervaluation 

SC upholds CESTAT Delhi ruling which set aside the appellate order and restored the original order confirming demand of differential duty for undervaluation of 'camera stabilizer'; In reaching the dec...View More

Services received by Inox SEZ-unit from foreign-based agent not taxable under reverse-charge 

CESTAT Ahmedabad rules on service tax demand for ‘Sales Promotion Commission’ under ‘Business Auxiliary Service’ and on overriding effect of Special Economic Zones Act, 2005 ...View More