International Tax Ruling


Fee paid by HAL for transfer of technical-knowhow/assistance by foreign-company not IPR-service

CESTAT, Kolkata holds that Hindustan Aeronautics Ltd. (HAL/assessee) is not liable for service tax on reverse charge basis on license fees and other incidental expense paid to Rosboronexport (Russia&r...View More

Used medical devices imported by hospital not hazardous waste; Directs release 

CESTAT Hyderabad quashes confiscation and penalty order on imported used medical device discerning that the goods under import do not qualify under the definition of ‘waste’ as defined und...View More

Allows Lemon Tree Premier CENVAT credit on ‘Restaurant’ & ‘Short-term Accommodation’ 

CESTAT Hyderabad sets aside demand confirmed under ‘Restaurant Service’ and ‘Short-term Accommodation Service’ by relying on precedent orders by Co-ordinate Bench of this Tribu...View More

No 'jurisdictional 'error in SCN issued by DGGI to Asianet Digital Network 

Kerala HC holds that, SCNs issued by Directorate General of Central Excise Intelligence [(now Directorate General of GST Intelligence (DGGI)] raising service tax demand against assessee (Asianet Digit...View More

Department cannot re-determine value of goods already enhanced during import & attained finality 

CESTAT, Chandigarh while holding that Department has seriously erred in re-determining the value of the second hand machines imported by the Assessee, the value of which is already enhanced at the tim...View More

Ajinomoto’s ‘Ajitide’ classifiable as ‘food flavouring material’; Denies exemption

CESTAT Chennai rules on classification of "Ajitide" imported by assessee by deliberating on which ‘Umami’ related substances (fundamental taste sensation) i.e. glutamate, inosinate, and gu...View More

Directs amendment of BoEs to include IGST payment by EOU/AA-holder: Allows writ 

Kerala HC (Ernakulam) rules that, rejecting the application for amendment of Bills of Entry (BoE) despite payment of IGST (where the input goods were initially imported by availing the IGST exemption ...View More

Substantial SVLDRS-scheme benefit not deniable for technical-glitch resulting in day's delay; Distinguishes SC-ratio 

Bombay HC holds that one day delay in making “payment under the Sabka Vishwas Scheme ought to be accepted by the Respondents” where the Applicant (Assessee) was prevented from making the t...View More

SVLDRS benefit available only if declarant complies with scheme’s conditions; Upholds HC judgment 

SC upholds HC judgment which refused to allow the assessee an extension of time to make deposit of arrears under the Sab Ka Vishwas (Legacy Dispute Resolution) Scheme, 2019; States that “a perso...View More

Absent knowledge of foreign supplier's mistake quashes demand, confiscation, redemption-fine vis-à-vis importer 

CESTAT Ahmedabad sets aside order imposing demand of customs duty on import of Electric Control Round Steel Pipe Polishing Machine as also quashes penalty, confiscation of goods and redemption fine; A...View More