International Tax Ruling


AI learning tool ‘MIKO 2’ classifiable as ‘Automatic Data Processing Machine’ not ‘Toys’ 

CESTAT Mumbai holds that MIKO 2 an ‘emotionally intelligent companion device’ is not classifiable as ‘plastic toys’ while taking into account the ‘human like’ featu...View More

Allows CENVAT-credit for inputs used in constructing immovable property intended for renting services

CESTAT Bangalore allows assessee’s appeal against the Commissioner’s order denying CENVAT credit on input and input services used in constructing immovable property for which the assessee ...View More

‘Mere’ goods transportation not taxable as ‘Cargo Handling Services’; Upholds CESTAT order

SC dismisses Revenue’s appeal and concurs with the view taken by CESTAT Ahmedabad wherein it quashed service tax demand on the assessee engaged in logistics management for Essar Steel Ltd (ESL) ...View More

Goods movement for Essar to various depot not ‘Cargo Handling Service’ 

CESTAT Ahmedabad quashes service tax demand under ‘Cargo Handling Service’ on finding it “prima-facie wrong”; From the definition under section 65 (105) (zr) clarifies that &ld...View More

Rejects Airtel’s classification of ‘Battery Fuse Units’ as 'parts' of Transmission Device; Denies exemption

CESTAT Bangalore dismisses Bharti Airtel’s appeal, upholds the original and appellate authority’s order classifying the import of Battery Fuse Units (BFU) as ‘Automatic circuit Break...View More

Quashes credit denial to branch-office absent investigation over correctness of credit taken, distributed by HO 

CESTAT Kolkata quashes denial of CENVAT credit to assessee whose Head Officer (an Input Service Distributor/ISD) distributed the credit on pro-rata basis; Holds that on all the services on which ISD a...View More

Option available with assessee to switch over to ‘beneficial’ Notification for re-import 

CESTAT Ahmedabad rules on option to switch over to other beneficial Exemption Notification at the time of re-import of rejected or sent back ‘Lays Shell Pellet’ from Thailand; While citing...View More

Sanofi’s ‘All Star’ Insulin Pen not ‘parts & accessories’, allows concessional rate 

CESTAT Ahmedabad holds that the product ‘Reusable Insulin Delivery Device’ manufactured by assessee under the brand name “All Star” cannot be classified as ‘parts and acc...View More

Commission from overseas-buyer w.r.t. procurement for export not BAS/BSS/Intermediary service 

SC dismisses Revenue’s civil appeal against CESTAT ruling which held that bouquet of services rendered by an Indian entity to foreign client like procuring orders for supply of garments for expo...View More

Quashes "illegal" ‘provisional attachment’; Directs de-freezing of bank account citing non-compliance by ‘Proper Officer’ 

Bombay HC holds the ‘provisional attachment’ on all bank accounts as "illegal and contrary to the provisions of Section 110(5) of the Act"., directs defreezing of the bank accounts as also...View More