International Tax Ruling


Construction services for IIT & other educational institutions exempt; Dismisses Revenue's appeal 

CESTAT Allahabad rejects Revenue's appeal, upholds the original order dropping demand for construction services rendered by assessee to education institutions like IIT, JK Educational Foundation, Supe...View More

Imports for setting-up tech park exempt, delay in approvals attributable to Metropolitan Authority 

Madras HC holds that delay of more than 10 months caused by Chennai Metropolitan Development Authority (CMDA) cannot be a reason to deny benefit of duty exemption on import of capital goods for settin...View More

Citing assessee’s consistent absence, direct evidence, upholds demand for undervaluing transaction value & RSP 

CESTAT Delhi upholds demand on assessee for undervaluation of import transaction value and for declaration of lower retail sale price (RSP) in the Bills of Entry; Observes that this is one of the rare...View More

Revenue Bears ‘onus of proof’ to show direct, incontrovertible evidence regarding clandestine removal 

CESTAT Allahabad holds that “charges of clandestine removal of the goods cannot be upheld merely on assumptions and presumptions, but has to be proved with positive evidence such as purchase of ...View More

Allows immediate, unconditional re-export of harmful insecticides 

CESTAT Allahabad in appeal concerning wrong shipment of insecticides, quashes order rejecting re-export of insecticides on finding that refusal to allow re-export is founded “merely on assumptio...View More

FOB value redetermination beyond Customs authorities' competence; Export incentives payable on exporter's declared value 

CESTAT Delhi sets aside Revenue's re-determination of FOB value for Readymade Garments exports, ruling that since FOB value represents the mutually agreed price between buyer and seller, Customs autho...View More

Standalone hostel fee for non-residential courses exempt, not construable as commercial coaching service 

CESTAT Kolkata holds that standalone accommodation service in a hostel for residential purposes would squarely fall within the periphery of exemption in terms of ‘renting of immoveable property ...View More

Auto dealer collecting ‘Booking Cancellation Charge’ not ‘consideration’ towards service; Quashes demand 

CESTAT Allahabad holds that no service tax is leviable on the authorized dealer (Assessee) of Hyundai Motors India, deducting booking cancellation charges in respect of advance booking made by custome...View More

Grants liberty to contest CESTAT Mumbai ruling on ‘rough diamonds’ valuation 

SC in SLP by Revenue against CESTAT Mumbai ruling on valuation of ‘rough diamonds’ falling under Chapter Heading 7102 that “does not attract payment of any customs duty”, notin...View More

No excise duty on Flue Gas generated during Coke manufacturing; Dismisses Revenue’s appeal 

SC, owing to gross delay of 440 days, dismisses Revenue’s appeal against CESTAT Kolkata ruling which held that flue gas which is generated in the manufacture of coke is not manufactured product,...View More