International Tax Ruling


No service tax on central rights income earned from BCCI, fees paid to IPL foreign players

CESTAT Mumbai quashes demand against Jaipur IPL (operating the cricket team Rajasthan Royals) on various provisions such as receipt of Central Rights Income (CRI) as per IPL franchise agreement, fees ...View More

Affirms non-basmati rice export denial sans compliance with ‘essential’ Notification condition

Delhi HC upholds the order of Justice Subramonium Prasad dismissing a writ of mandamus by exporter seeking permission to export non-basmati rice; In turn, clarifies that stipulations set down in the&n...View More

Allows Revenue's Review w.r.t. quantum of computation/cum-duty price of 'Zarda Scented Tobacco' 

SC in Review Petitions against verdict classifying 'Baghban Chewing Tobacco' as 'Zarda Scented Tobacco’ under Heading 240399.30, directs CESTAT to decide the appeal preferred by the Assessee res...View More

Copy of judgment quashing MOOWR Instruction, SCN denying benefit to solar power generating unit

Delhi HC in a batch of writ petitions pertaining to import of ‘solar panels’ stored in warehouse and utilized for electricity generation rules on validity, vires of Manufacture and other O...View More

Dismisses Revenue's appeal against CESTAT-order rejecting imported 'furnace-oil' re-classification as 'waste-oil' 

SC dismisses Revenue’s appeal against CESTAT order rejecting its classification of imported ‘furnace oil’ as ‘waste oil’; CESTAT had noted that the CRCL Vadodara facility...View More

Line modules, pluggables, controller cards imported by Cinea ‘parts’ of Telecommunication equipment 

CESTAT Mumbai restores assessee’s classification of line modules, pluggables, controller cards, switch modules, line amplifiers, wavelength selectable switches, transponders/multiplexers, demult...View More

Biometric Access Control System recording entry/exit classifiable as an ADP machine

CESTAT Ahmedabad in appeal by a leading global biometric solutions provider holds that Biometric Access Control System imported by assessee merits classification under Heading 8471 of the First S...View More

Rejects revenue’s re-classification of ‘furnace oil’ based on test report of unrecognized lab 

CESTAT Ahmedabad rejects revenue’s re-classification of imported ‘furnace oil’ as ‘waste oil’ on basis that CRCL Vadodara’s test report, on whose basis re-classific...View More

Reimburses by Maruti Suzuki to overseas dealers taxable under RCM for normal period

CESTAT Chandigarh rules on liability to pay under Reverse Charge Mechanism (RCM) on expenses reimbursed by Maruti Suzuki India (like Export/Goodwill warranty, Product recall charges) to foreign d...View More

Refuses referring 3-Judge decision on creditability of DICGC-services to 5-Judge LB on DB's reference 

CESTAT Mumbai (3-member bench) declines the Division Bench (DB) reference to form a 5-member larger bench (LB) to re-consider the 3-member bench decision in South Indian Bank (SIB) regarding...View More