International Tax Ruling


Dismisses SLP against HC-judgment holding overseas-entity liable to penalty for under-invoicing, conspiring with importer

SC dismisses assessee’s SLP challenging Delhi HC judgment which upheld penalty against assessee (based outside India) for conspiring with importer by under-invoicing the goods and mis-declaring ...View More

Calls upon proper-officer to decide importer's right to export warehoused goods pending investigation 

Karnataka HC allows assessee (importer) to file request to export the warehoused consignment along with the shipping bills and such other documents to demonstrate the price it will receive on export o...View More

NCCD, auto Cess, Education Cess and Senior Higher Education Cess not payable while claiming excise duty exemption

CESTAT Chandigarh holds that assessee is not liable to pay NCCD, auto cess, Education Cess (EC) and Senior Higher Education Cess (SHEC) and automobile cess while it is availing exemption under Industr...View More

Passenger Service-Fee & Airport Tax collected by Virgin-Atlantic not taxable; Remands matter on 'admin-fee' aspect 

CESTAT Delhi sets-aside demand of service tax alongwith interest and penalty on Virgin Atlantic Airways on the Passenger Service Fee (PSF) and Airport Taxes, refers to own decision in Austrian Airline...View More

Works-contract services for construction of railway-track for toy-train, nallah/drain taxable 

CESTAT, New Delhi upholds service tax demand on works contract services of construction of railway platform for toy train and construction of nallah/drain u/s 65(105)(zzzza) of Finance Act, however, s...View More

Restores penalty of WB Handloom Weavers Co-op society for misusing exemption notification for yarn clearance 

Calcutta HC, following its own decision arising out of the connected appeals, allows revenue’s appeal against CESTAT order, finds the W.B State Handloom Weavers Cooperative Society Ltd liable fo...View More

Restores penalty of WB Handloom Weavers Co-op society for misusing exemption notification for yarn clearance 

Calcutta HC, following its own decision arising out of the connected appeals, allows revenue’s appeal against CESTAT order, finds the W.B State Handloom Weavers Cooperative Society Ltd liable fo...View More

Rules on Acer’s video projector classification; Follows sole/principal-use test; Extends exemption benefit

CESTAT Chennai rules in favour of assessee, holds that video projectors are classifiable under Heading 85286100, eligible to exemption from customs duty; In line with judicial disc...View More

Affirms demand cancellation on Dr. Reddy for clearing exempted product despite using common-inputs in dutiable-goods 

Telangana HC dismisses Revenue’s appeal against the CESTAT, Bangalore order that allowed Dr. Reddy’s (assessee) appeal against the original order raising a demand of 10% on the value of th...View More

Cannot allege misclassification when re-seller adopted same heading as importer-seller: Quashes penalty

Kerala HC quashes penalty orders against bunch of resellers of photocopy machines ‘Kyocera TaskAlfa 180’ and ‘Kyocera TaskAlfa 220’ who were following the same classification a...View More