International Tax Ruling


Extends exemption to MIMO tech-enabled telecom products, without LTE function: Interprets expression 'and' 

CESTAT Delhi determines that importer of telecom or information & communication technology products having only Multiple Input/Multiple Output Technology (MIMO) i.e. Ubiquity Access Points product...View More

Rules on classification of Amway's Coconut Oil and bi-monthly publication 'Amagram' in Revenue’s favour

Delhi HC rules in Revenue’s favour on classification of Coconut Oil sold by Amway (assessee) and bi-monthly publication namely ‘Amagram’ in an appeal filed by assessee against Tribun...View More

Profit element earned by HDFC-Bank on Forex trading not taxable 

CESTAT Mumbai dismisses the service tax demand against HDFC Bank on margin money/profit/spread earned out of ‘trading of the foreign currencies’ under the category of “Banking and ot...View More

Dismisses Revenue’s SLP w.r.t. classification dispute involving Mitsubishi’s Air Conditioner units 

SC dismisses Revenue’s SLP against CESTAT order pertaining to classification issue of Air Conditioner Outdoor and Indoor units of more than 2 ton capacity imported by Mitsubishi Electronics; Fol...View More

Air Conditioner Outdoor/Indoor units imported by Mitsubishi eligible for exemption benefit 

CESTAT, Chennai holds that Air Conditioner-Outdoor units and Air Conditioner-Indoor units imported by Assessee are classifiable under CTH 84159000 as “Parts of Air-Conditioners” and thus e...View More

Dismisses SLP against HC-order confirming liability under 'advertisement agency' service against contractor

SC dismisses assessee's SLP against Delhi HC judgment that affirmed CESTAT ruling confirming levy of service tax against assessee under the category of ‘advertising agency services’ on the...View More

Dismisses main-contractor's appeal against service tax liability on display of ads prepared by ad agencies 

Delhi HC dismisses assessee's appeal, concurs with CESTAT's ruling that highlighted that the scope of service tax under the heading 'advertising agency service' not only extends to the person involved...View More

Service provider for loading, unloading jobs for Tata Steel not liable to service tax 

CESTAT Kolkata holds assessee not liable to service tax under the category of ‘Cargo Handling Service' on finding that ‘service recipient’/ Tata Steel Ltd. is already paying service ...View More

Notification effective from date when offered for sale; Patanjali not liable to increased duty

CESTAT, Ahmedabad holds that Patanjali Foods (Assessee) is not required to pay 5% increase in duty as on date of clearance, is eligible for re-assessment of bills of entry basis un-amendment Notificat...View More

Quashes demand of 'Clean Energy Cess' on coal removed post advent of GST 

CESTAT Delhi rules on leviability of Clean Energy Cess (CEC) on stock of coal held by assessee, a wholly owned subsidiary of Coal India Ltd. and quashes recovery of CEC on finding that actual levy inc...View More