International Tax Ruling


Holds ‘Holi-Balloons’ classifiable as festive-articles, not toys; Rejects Revenue’s valuation challenge 

CESTAT Chandigarh dismisses Revenue’s appeal and upholds Commissioner (Appeals)’ order classifying “Holi balloons” imported by M/s Goyal Brothers (Assessee) under CTH 9505 90 9...View More

Yoga training by Sivananda Ashram taxable prior to 2012; Remands for re-examination of exemption post-2012 

CESTAT Bangalore, iwhile deciding two appeals, partly upholds service tax demand on yoga training, teacher training courses (TTC/ATTC), and Vastu Shastra courses conducted by the Assessee holding that...View More

Allows CENVAT-credit on foreign remittance, hotel, hospitality & air travel services; Denies for rent-a-cab 

CESTAT Mumbai, in a composite order disposing three connected appeals, allows Unichem Laboratories Ltd. (Assessee) to avail CENVAT Credit on input services including foreign remittances, hotel accommo...View More

Absent contemporary uniform policy, Customs cannot subjectively brand products as ‘Adult Toys’ for seizure 

Delhi HC holds that Customs offilcials cannot, in the absence of a uniform and contemporary policy, seize imported ‘Face Rollers’ by subjectively branding them as ‘adult toys’ ...View More

Delhi HC dismisses Revenue’s appeal against CESTAT order citing 6-year unexplained delay 

Delhi HC dismisses Revenue’s appeal filed under Section 35G of the Central Excise Act, 1944 against the 2018 CESTAT order, noting that the order was pronounced in the presence of the Department&...View More

Delhi HC dismisses Revenue’s appeal against CESTAT order citing 6-year unexplained delay 

Delhi HC dismisses Revenue’s appeal filed under Section 35G of the Central Excise Act, 1944 against the 2018 CESTAT order, noting that the order was pronounced in the presence of the Department&...View More

Permits appeal to Tribunal beyond limitation, excluding time spent before wrong forum in good faith 

Karnataka HC permits the Assessee to approach the Karnataka Appellate Tribunal against the suo motu revision order passed u/s 63A of the KVAT Act beyond the limitation period, noting that the Assessee...View More

Upholds CESTAT-order granting compensatory interest on delayed refund to Vedanta; Reduces rate to 6% 

Orissa HC, while upholding the CESTAT’s competence to award compensatory interest on delayed refund, observes that “… the pith and substance of the case leaves no ambiguity that the...View More

Once entire demand/penalty are recovered, no need to make pre-deposit; Restores appeal before CESTAT 

Madhya Pradesh HC restores Assessee’s appeal before CESTAT, which had been dismissed for non-payment of the statutory pre-deposit under Section 35F of the Central Excise Act; Court observes that...View More

Copy of SC-judgment upholding demand drop on land-trading, absent ‘specific consideration’ & principal-agent nexus 

SC, affirming CESTAT Mumbai’s ruling, upholds the quashing of Rs. 31.3 crore service tax demand (including interest and penalty) on land acquisition transactions by Sahara India through the Asse...View More