International Tax Ruling


Asks Customs Cargo Service Provider to indemnify loss at premises of CFS 

Bombay HC upholds order of the Commissioner of Customs which required assessee to indemnify the loss of goods which had occurred due to theft of the goods and dismisses appeal of assessee, a Customs C...View More

Dismisses Revenue's revision w.r.t. classification of 'Emery Cloth' and 'Tarpaulin' as 'Cotton Fabrics' 

Andhra Pradesh HC dismisses State’s revision application w.r.t. classification of emery cloth and tarpaulin as cotton fabric under item-59.03 of the First Schedule to the Additional Duties o...View More

Quashes demand on secondment of employees to associated foreign entity on limitation ground 

CESTAT Mumbai, upon considering that SCN was issued beyond limitation period specified in Section 73(1) r/w 73(6) , drops the entire demand of service-tax alongwith interest and penalty under rev...View More

Abates Moser Baer's appeal considering Liquidation Proceedings initiation, no application by Official Liquidator

CESTAT, Allahabad abates Moser Baer India’s appeal against excise duty confirmation, owing to initiation of Liquidation proceedings by the National Company Law Tribunal (NCLT) and non-filin...View More

In-flight catering to airlines not ‘Outdoor Catering Service’ but sale of food & beverages 

CESTAT Delhi holds that ‘supply of food & beverages' (F&B services) to the international as well as domestic flights ‘per se’ is not ‘Outdoor Catering Service’ ra...View More

Dismisses Revenue's appeal challenging non-inclusion of technical know-how fee in value of imported coating-plant

SC dismisses Revenue’s appeal challenging CESTAT order which found no justification in adding value of the technical knowhow fee to the transaction value of the imported goods (coating plant) as...View More

Quashes demand raised by adding technical knowhow fee to transaction value of imported coating plant

CESTAT Kolkata dismisses Revenue’s appeal against order passed by Commissioner (Appeals) which sets-aside differential duty demand on imported coating plant by including fee, which was paid for ...View More

Quashes VAT-levy against Sodexo on service-element in catering-business; Calls for Dept.'s clarification 

Punjab and Haryana HC allows Sodexo India’s petition, quashes VAT demand on the service aspect of the catering business such as serving food etc., holds as service tax @ 60% element is only requ...View More

Issuing SVLDRS-3 straight away without issuing SVLDRS-2, hearing assessee, against scheme’s mandate 

Bombay HC sets aside Form SVLDRS 3 issued by the Designated Committee under the SVLDR Scheme, 2019 where same was issued straight away without issuing Form SVLDRS-2 despite the declarant (assessee) ha...View More

Bar of limitation inapplicable for refund of tax paid under mistake; Dismisses Revenue's appeal

Telangana HC reiterates that bar of limitation u/s 11B of the Central Excise Act, 1944, is not applicable for refund of service tax paid under a mistake of law thus, dismisses Revenue’s appeal; ...View More