International Tax Ruling


Amazon's 'Echo-Family', not classifiable as speakers but communication device; Extends exemption; Modifies AAR 

Delhi HC rules in favour of Amazon (assessee), sets-aside ruling of Customs AAR (CAAR) to the extent it classifies certain devices in ‘Echo Family’ (with inbuilt Alexa Technology) like Ech...View More

Extends benefit under SVLDRS where main noticee settles duty, declaration filing ‘procedural’ 

CESTAT Chandigarh extends the benefit of settlement of duty under Sabka Vishwas Legacy Dispute Resolution Scheme (SVLDRS) to assessee who is a co-noticee in a CENVAT credit recovery matter against Can...View More

Dismisses Revenue’s SLP against Karnataka HC judgment on classification of charger sold with mobile-phone 

SC dismisses Revenue's SLP in issue concerning mobile charger classification when sold in composite pack along with mobile phone; SLP has been filed against judgment of Karnataka HC which held th...View More

Directs granting remission benefit under RoDTEP scheme on sugar exports under quota

Gujarat HC finds the exporter of sugar (assessee) eligible to claim the RoDTEP scheme (Remission of Duties and Taxes on Exported Products) benefits, where sugar was exported meeting the conditions sti...View More

Revenue’s approach for home-UPS classification ‘perfunctory’; Remits matter for examining usage with IT-products 

Madras HC deems determination of classification arrived at by Revenue of home Uninterrupted Power Supply (UPS) taxable at 14.5% as per residuary entry to be done in ‘perfunctory manner&rsqu...View More

Affirms service tax demand of over Rs. 30 lakhs on Advertising Agency

CESTAT Allahabad sets-aside demand of service tax by granting assessee abatement on print media to the extent of 85%, in terms of Circular No. 341/43/96-TRU dated October 31, 1996 as also quashes dema...View More

Absent recording of satisfaction towards alleged “suppression”, quashes tax levy, remands matter 

Jharkhand HC quashes order levying tax on sale of Iron Ore by Assessee in exercise of powers u/s 35(7) r/w Section 30(4) of the Jharkhand VAT Act, remands matter to the AO to comply the provisions of ...View More

LG’s Smart-watch capable of transmitting data, working on Google-OS, not wrist-watch; Denies exemption

CESTAT Delhi denies exemption on ‘LG Watch W7’ or ‘G Watch (Smart Watch)’ imported from Korea whilst observing that smart-watch capable of transmitting data and working on...View More

Relaxes pre-deposit condition to 10% considering genuine financial hardship; Invokes inherent powers 

Punjab and Haryana HC, exercising its inherent power under Article 226 of the Constitution, relaxes the condition of making pre-deposit from 25% to 10% of total demand, considering the genuine financi...View More

Quashes order restricting drawback, other eligible refunds on export 

CESTAT, Mumbai holds that the conclusion arrived at in the impugned order for restricting the drawback and other eligible refunds of IGST, ROSL and MEIS benefits on export of goods, is not sustainable...View More