International Tax Ruling


Affirms HC decision classifying LAN cable as computer peripherals; Dismisses Revenue’s SLP

SC dismisses Revenue's SLP against Rajasthan HC decision on classification of LAN Connection Cable (CAT-5 and/or CAT-6 cables) used to connect the computer to a network for high speed d...View More

Affrims HC decision classifying LAN cable as computer peripherals; Dismisses Revenue’s SLP 

SC dismisses Revenue's SLP against Rajasthan HC decision on classification of LAN Connection Cable (CAT-5 and/or CAT-6 cables) used to connect the computer to a network for high speed data transmissio...View More

LAN Connection Cable classifiable as ‘computer peripherals’, sets aside Tax Board order

Rajasthan HC classifies LAN Connection Cable (CAT-5 and/or CAT-6 cables) as ‘computer peripherals’ under Rajasthan Value Added Tax Act, quashes order of Tax Board; While doing so, observes...View More

Processing raw data via internet for overseas clients of holding Co. constitutes ‘Business Support Service’ 

CESTAT Allahabad rules that ‘Content Support Services’ involving evaluation of prospective customers, telemarketing, processing of purchase orders, information and tracking of delivery sch...View More

Tea blending & packing not 'manufacture'; Definition exhaustive, not expansive; Dismisses Revenue's appeal 

SC holds that mere mixing of different types of tea by retailer/wholesaler only for the purpose of marketing as tea and not a particular type of tea, does not involve any ‘process/manufacture&rs...View More

Quashes re-assessment against Flipkart; Rules on validity of proceedings upon lapse of limitation 

Allahabad HC holds that jurisdiction to reassess assessee (Flipkart India Pvt. Ltd.) did not arise when assessee filed annual return within extended time and thus quashes reassessment order, obse...View More

Royalty payment by ONGC to Govt for mining not consideration for service; Follows judicial discipline

CESTAT, Chennai holds imposition of service tax (under reverse charge) upon ONGC (assessee) on Royalty paid to Govt of Tamil Nadu for exploration and production of crude oil/natural gas basis an exemp...View More

Upholds extended-period demand on rental/lease of earth-station/related equipment by Sahara Sanchaar

CESTAT Allahabad holds that service tax “has been rightly demanded" on income from renting/leasing of earth station and related equipment/infrastructure by Sahara Sanchaar Ltd. (assessee) to its...View More

Hiring of cranes, trucks to ONGC/IOCL not deemed-sale but service; Reverses HC findings

SC allows the batch of appeals, holds that, supply of cranes, trucks, buses, trailers, water tankers, oil tankers, etc. on ‘hire basis’ to ONGC and IOCL, without &...View More

SCN issued by DRI absent SEIS-scrip cancellation by DGFT "without jurisdiction"

Madras HC quashes show cause notice (SCN/Notice) issued by Directorate of Revenue Intelligence (DRI) for recovery of duties absent cancellation of Service Exports from India Scheme (SEIS) Scrips by Di...View More