International Tax Ruling


Quashes reclassification of imported Chafing Fuel Wick under Plant & machinery 

CESTAT Bangalore sets aside order re-classifying ‘Golden Star Chafing Dish Fuel Wick’ and ‘Liquid Chafing Fuel wick Plant’ imported by the Assessee for warming food at restaura...View More

Dismisses Assessee’s revision petition challenging curtailment of exemption under subsequent withdrawal notification 

HC dismisses Assessee’s revision petition, holds “the action of prospective withdrawal of exemption with effect from 29.09.1999 by a valid delegated legislation was not barred on the princ...View More

Containers taken on lease from foreign-company for cargo transportation, a deemed-sale, not service 

CESTAT, Chennai holds that the lease rentals paid by the Assessee to the foreign company (Lessor) for hiring the containers cannot be subject to levy of service tax under Supply of Tangible Goods Serv...View More

Seized gold being 'prohibited goods', CESTAT's provisional release order "bad in law" 

Madras HC sets aside CESTAT order allowing provisional release of gold seized from Assessee’ premises, states that, in view of the clear position that the goods which are sought to be provisiona...View More

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