International Tax Ruling


Works-contract services for construction of railway-track for toy-train, nallah/drain taxable 

CESTAT, New Delhi upholds service tax demand on works contract services of construction of railway platform for toy train and construction of nallah/drain u/s 65(105)(zzzza) of Finance Act, however, s...View More

Restores penalty of WB Handloom Weavers Co-op society for misusing exemption notification for yarn clearance 

Calcutta HC, following its own decision arising out of the connected appeals, allows revenue’s appeal against CESTAT order, finds the W.B State Handloom Weavers Cooperative Society Ltd liable fo...View More

Restores penalty of WB Handloom Weavers Co-op society for misusing exemption notification for yarn clearance 

Calcutta HC, following its own decision arising out of the connected appeals, allows revenue’s appeal against CESTAT order, finds the W.B State Handloom Weavers Cooperative Society Ltd liable fo...View More

Rules on Acer’s video projector classification; Follows sole/principal-use test; Extends exemption benefit

CESTAT Chennai rules in favour of assessee, holds that video projectors are classifiable under Heading 85286100, eligible to exemption from customs duty; In line with judicial disc...View More

Affirms demand cancellation on Dr. Reddy for clearing exempted product despite using common-inputs in dutiable-goods 

Telangana HC dismisses Revenue’s appeal against the CESTAT, Bangalore order that allowed Dr. Reddy’s (assessee) appeal against the original order raising a demand of 10% on the value of th...View More

Cannot allege misclassification when re-seller adopted same heading as importer-seller: Quashes penalty

Kerala HC quashes penalty orders against bunch of resellers of photocopy machines ‘Kyocera TaskAlfa 180’ and ‘Kyocera TaskAlfa 220’ who were following the same classification a...View More

Debunks assessment against Nokia absent 'proper and clear' order; Embarks on VAT-CST interplay

Madras HC quashes sales-tax demand of over Rs. 1500 crores citing ‘lack of clarity’, in challenge to assessment orders by Indian arm of a Finnish multinational telecommunication, IT and co...View More

Upholds interest payment on VAT-refund to Kirloskar Brothers; Highlights 'continuing lapse' by Revenue

SC in Revenue’s SLP against Jharkhand HC order, directs interest payment at 6% to Kirloskar Brothers on the amount of VAT refund; Distinguishing co-ordinate bench’s decision in assessee&rs...View More

MakeMyTrip eligible to 90% abatement as 'Tour Operator' on stand-alone room bookings

CESTAT Delhi determines that online booking giant MakeMyTrip is eligible to claim 90% abatement of service tax when solely arranging or booking accommodation in relation to a tour by virtue of being a...View More

Dismisses writ seeking direction to UOI to allow non-basmati rice export post ban 

Delhi HC dismisses writ by exporter of rice seeking directions to UOI to permit export of non-basmati white rice for which shipping bills had been filed before issuance of DGFT Notification No. 20/202...View More