International Tax Ruling


Members deliver split-view on taxability of payment to seconded expats by Nissan India

CESTAT Chennai delivers a split ruling on the issue of levy of service tax on the extent of expat-employees salary directly paid by Nissan India and not reimbursed to foreign company [Nissan, Japan(NJ...View More

Absent ‘speaking order’ in Samsung’s Galaxy-Gear classification dispute, quashes refund-rejection; Remands matter

CESTAT Kolkata sets aside refund rejection on account of “no speaking order” in violation of principles of natural justice; Notes that while assessee imported consignments of Bluetoot...View More

Allows duty remission to ONGC Petro's SEZ-unit on goods destroyed in fire 

CESTAT Ahmedabad grants remission of customs duty in respect of imported raw material destroyed in fire in SEZ unit of ONGC Petro Additions Ltd.; CESTAT dismisses all 3 ground adopted by Revenue ...View More

Amount received by cricketer R. Ashwin under IPL playing contract not towards ‘brand promotion’ service

CESTAT, Chennai rules that amount received by Chennai Super Kings’ player R. Ashwin (Assessee) under a Contract with India Cements Ltd (ICL/employer), a Franchisee in the Indian Premie...View More

Revenue’s 'unexplained' 526 days delay in filing SLP, hands Reliance Jio Infocomm classification win

An unprecedented 526 days delay in filing SLP leads to Supreme Court dismissing Revenue’s appeal in Reliance Jio Infocomm case; Department was seeking to assail CESTAT’s classification of ...View More

Matter of customs duty deferral on capital goods imported under MOOWR before Delhi HC

Delhi HC issues notice to Revenue in a matter concerning furnishing of provisional duty bond for clearing capital goods imported by assessee under Manufacturing and Other Operations in Warehouse Regul...View More

Allows HDFC Bank's appeal against Tribunal-order levying penalty for tax non-payment on repossesed-vehicle sale

Delhi HC quashes the Tribunal’s order that affirmed the imposition of penalty u/s 86 of DVAT Act upon HDFC Bank Ltd. (Assessee) on account of non-payment of tax on the sale of repossessed vehicl...View More

Rules on taxability of unbilled revenue & advances received by contractor from Associated Enterprise

CESTAT, Chennai upholds taxability of advances received by assessee (engaged in civil construction business) during the tax period from associated enterprise (AE), however, states that, unbi...View More

Industrial-Unit cannot be denied promised incentive due to backward-status withdrawal; Distinguishes VVF case

Himachal Pradesh HC allows a bunch of writ petitions, holds that, State having promised exemption from payment of VAT/CST to Industrial units (Assessee) for specific period under Industrial Policy, 20...View More

CFS liable to indemnify goods pilferage loss under Handling Cargo in Customs Area Regulations

Bombay HC rules on recovery of value of lost goods when pilfered, from Container Freight Station (CFS) under Handling of Cargo in Customs Area Regulations (HCCAR) by holding that Regulation 5(6) kicks...View More