International Tax Ruling


Revenue Authorities misinterpreted Court's decision on Gold Coin classification; Remits matter 

Delhi HC raps Principal Commissioner for wrong interpretation of this Court’s finding in Khandwala Enterprise that gold coins imported from South Korea are not classifiable under CTH 7114 1910 a...View More

Providing bus transportation to students/staff of educational institute not ‘rent-a-cab' service

CESTAT Ahmedabad determines that providing buses for transportation of students, facilities and staff of an educational institution is not taxable under the category of rent-a cab service; Notes that,...View More

Grants interest on refund claim of 19 crores to HCL Tech 

CESTAT Allahabad allows interest for 55 days as per section 11BB of the Central Excise Act (CEA) and rejects appeal of assessee for want of ‘merit’ opining that “issued involved in t...View More

Reimport of goods exported earlier for exhibition not liable to IGST; Sets-aside demand 

CESTAT Delhi quashes IGST demand on re-import of goods exported earlier for participation in exhibition or on consignment basis, also sets aside penalty; Rules that since the goods exported out of Ind...View More

Statements disputing goods supply in CENVAT-credit disputes, void unless Section 9D followed 

CESTAT Delhi, in a case where Revenue disputes the CENVAT credit availed by the assessee-manufacturer based on a recorded statement of second stage dealer, outlines a step-by-step inquiry process to a...View More

Thyssenkrupp providing marketing, administrative, technical support service to parent co. not 'Intermediary' 

CESTAT Mumbai sets-aside order imposing service tax on Assessee (Thyssenkrupp System Engineering India) as an intermediary, cites absence of necessary pre-requisites of facilitating actual supply of g...View More

SC in Rainbow Papers case: Review can't be sought merely for ‘rehearing’ unless circumstances "compelling"

SC dismisses all review petitions against its judgment in Rainbow Papers matter wherein it was held that Resolution Plan ignoring statutory dues is liable to be rejected, remarks that&n...View More

‘Plainly’ reading Incentive scheme, sets-aside benefit restriction to Information Technology Industrial Unit 

Himachal Pradesh HC grants sales tax exemption benefit to assessee, an Information Technology Industrial Unit, (which came into production of UPS, Inverters, Stabilizers etc) by relying on “the ...View More

Dismisses revision; Denies concessional rate on cement to works-contractor, however, deletes penalty

Telangana HC affirms Sales Tax Appellate Tribunal’s order holding that Assessee was liable to pay tax on cement at its normal rate, not concessional rate, pursuant to G.O. dated July 17, 2001, t...View More

Rules on classification of ‘Cheese Polvaromas’ used for dry-mix seasoning; Dismisses Revenue's appeal 

CESTAT Chennai upholds classification of ‘cheese polvaromas’ (product) imported by assessee to be used in ‘Dry Mix Seasoning’ under CTH 3302 (mixtures of “odoriferous sub...View More