International Tax Ruling


Dismisses appeal challenging imposition of penalty on merged company 

Karnataka HC upholds order of the Single Bench dismissing the writ petition of assessee challenging imposition of penalty of about Rs. 23 lakhs on account of non-fulfilment of certain export obligatio...View More

Quashes pre-merger penalty for non-fulfilment of export obligation by predecessor company sans policy violation 

SC sets aside triple orders imposing penalty on account of non-fulfilment of export obligation (EO) under license granted to predecessor of assessee i.e. Karnataka Biotics or Karnataka Malla...View More

Components for boosting Smart Education classifiable as 'Teaching Aids', Upholds 'Drone' confiscation 

CESTAT, Bangalore upholds Assessee’s classification of Make UiS (Education) robot, AI Module 2S for boosting smart education under CTH 9023 as ‘Teaching Aids’, sets-aside order of co...View More

Post-importation advertising/marketing by 'Reliance Brands' not includible in valuation of goods

CESTAT Delhi sets-aside order of Principal Commissioner seeking to recover customs duty on advertisment, marketing and promotion expenditure incurred by Reliance Brands Luxury Fashion Pvt. Ltd. (Asses...View More

PVC Raincoats classifiable as “Textile” instead of plastic products 

Customs AAR rules that non-woven ‘PVC raincoat’ made from PVC textile fibre by means of heat welding or bonded with chemical, merits classification under CTH 6201 4010 which specifically c...View More

Water supplied by State Govt. to industrial power-plant not 'usage of natural resources' 

CESTAT Delhi quashes Rs. 10 crores (approx) service tax demand on Sasan Power, on the provision of supply of water by the Govt of M.P for establishing a 3960MW Ultra Mega Power Project in Si...View More

Contributions to NMET/DMF, royalty paid for mining-rights not taxable: Cites "judicial-protocol" violation 

CESTAT Delhi citing a bevy of judicial precedents relating to liability to pay service tax on reverse charge basis on royalty and other charges to the state government holds that “demand&he...View More

Royalty and License Fees payment, not includible in Transaction Value of imported parts/components

CESTAT, Kolkata rules that royalty payable on the value addition done by Assessee (Importer) utilizing the Technical Know-how of the Licensor, has nothing to do with value of imported components, henc...View More

Citing non-adherence with classificatory rules, rejects Revenue's 'activity-tracker' re-classification as 'wrist wearable-device' 

CESTAT Mumbai sets-aside Revenue’s re-classification of ‘activity tracker’ under tariff item 8517 62 90 from Tariff Item 9029 1090, which was originally declared by assessee in their...View More

No service by constituent undertaking activity for JV; Intention, not agreement-nomenclature, relevant 

CESTAT, Chennai rules that the activities undertaken by Tamil Nadu Industrial Development Corporation Ltd. (TIDCO/assessee) for Joint Venture (JV) under JV agreement do not fall under ‘Business ...View More