International Tax Ruling


Rejects appeal against CESTAT-ruling on taxability of cargo space sale and purchase by Air-Cargo-Agent 

SC dismisses Revenue’ appeal against CESTAT Chennai ruling that quashed the service tax demand on a air cargo agent (Assessee) on the freight charges reimbursed by them to their customers charge...View More

Dismisses Revenue’s appeal attempting to conflate transportation and insurance as part of composite works-contract 

SC dismisses Revenue’s appeal challenging the ruling of CESTAT Ahmedabad that dropped aggregate demand on insurance and transportation charges amounting to Rs 14.42 Crores by including the same ...View More

Copy of SC judgment overturning HC-ruling on taxing motor vehicles used in restricted/private spaces 

SC, interpreting the term ‘public place’ under the Motor Vehicles Act for the purpose of levying tax on motor vehicles used or kept for use in Andhra Pradesh, holds that vehicles used excl...View More

Vehicles suitable for use on public roads, taxable, irrespective of use within restricted area; Reverses refund 

Andhra Pradesh HC sets aside Single Judge judgment that allowed the owner of vehicle (Respondent) refund of tax paid u/s 3 of the Andhra Pradesh Motor Vehicles Taxation Act, 1963, on the premise that ...View More

Grants interest on refund despite pendency of appeal before CESTAT 

Bombay HC (Goa) allows statutory interest of 6% on sanctioned refund with a direction “the revenue to refund interest as computed….sum of amount of Rs.6,65,11,851/- by computing it from d...View More

Dismissing Revenue’s appeal, sustains CENVAT refund to Wipro despite non-taxability of exported IT services 

Karnataka HC dismisses Revenue’s appeals against CESTAT ruling granting refund of CENVAT credit to Wipro Technologies in respect of input services used for export of Information Technology servi...View More

Reclassifies Transhipment Vessels as Floating Crane Brages; Rejects Assessee’s classification as Ocean-Going-Deck-Barge 

CESTAT Bangalore upholds Revenue’s stand involving Salgaocar Mining Industries Pvt. Ltd (Assessee) concerning the classification of transhipment vessels “Andheri Nagari,” “Olym...View More

Dismisses appeal over non-compliance with CESTAT pre-deposit order 

Gujarat HC dismisses excise appeal of a 100% EOU (Assessee) for failure to comply with CESTAT’s direction to pre-deposit around Rs. 25 Lakhs as a condition for hearing; Notes that CESTAT, vide o...View More

Residential complex construction during July, 2010-August, 2012 qualifies as Works Contract service 

CESTAT Bangalore holds that Assessee activity of construction of residential complexes during the period July 01, 2010 to August 30, 2012 falls under the category of ‘Works Contract' service and...View More

Upholds concessional duty benefit to imported massage apparatus; Interprets Notification 

CESTAT Mumbai allows 77 appeals filed by Lifelong Online Retail Pvt. Ltd (Assessee) challenging denial of concessional duty under Notification No. 50/2017-Cus. on import of electric massage apparatus ...View More