International Tax Ruling


MTR’s ‘Badam-Milk-Drink’ not 'flavoured milk' but 'beverage'; Stresses on specific classification 

CESTAT Bangalore dismisses MTR Foods' appeal, holds that ‘Badam Milk Drink-Ready to Drink’ is classifiable as ‘Beverages’ under Heading 2202 9030 which is a specific entry for ...View More

Quashes SCN against Britannia proposing refund reversal; Directs inter-department coordination to rectify anomaly 

Karnataka HC quashes show cause notice (SCN) against Britannia Industries (assessee) proposing the reversal of refund (of 70% of net VAT paid as refund from the Department of Industries...View More

Commission from overseas-buyer for services rendered w.r.t. goods procured for exports not ‘intermediary' 

CESTAT Chennai holds that receipt of ‘commission’ from foreign buyers towards a bouquet of services (like monitoring quality, testing samples etc.) is not "mere selling or purchase of good...View More

Levy/adjustment of excise-duty towards destroyed liquor stocks without authority of law

Patna HC allows a batch of writ petitions, rules that, excise duty levy could be only on sale or liquor for human consumption and is not permissible to be levied on destroyed liquor; Remarks “...View More

Quashes demand citing 'nominal' and not 'real' ‘opportunity’ for 'personal hearing'

Madras HC against confirmation of tax demand and penalty under Tamil Nadu General Sales Tax Act, 1959,  holds that, opportunities alleged to have been granted to Assessee are not the real ones, b...View More

Revenue cannot re-adjudicate/re-quantify amount when processing refund-order; Quashes notice for re-determination 

Madras HC holds that having already assessed and passed the refund order, Revenue cannot issue notice for re-determination of refund without any provision of the law thus, the Assessee is entitled for...View More

Sets aside differential demand over JPC Cess owing to ‘premature’ SCN 

CESTAT Kolkata rules that show cause notice disallowing deduction of Joint Plant Committee (JPC) Cess from assessable value is premature if the RT-12 assessment date [i.e. 1996] is taken as the date o...View More

Drops demand on Boeing-India for expenses reimbursed to seconded employees

CESTAT Delhi finds it fit to drop the entire demand of service tax under the heading ‘manpower services' against Boeing-India on expenses reimbursed to employees seconded from its holding compan...View More

Dismisses Revenue's appeal; Expense reimbursement to seconded employees by Boeing-India not taxable

SC dismisses Revenue's civil appeal assailing the order of CESTAT Delhi which ruled in favour of Boeing India (Assessee) and dropped the demand of service-tax on reimbursable expenses claimed by secon...View More

Directs refund of amount voluntarily paid "under protest" by HSBC, retained by Revenue without authority

Bombay HC rules that the amount deposited by Assessee on the premise that it may face a service tax levy on the interchange income, wouldn’t mean that the deposit under protest would partake the...View More