International Tax Ruling


Dismisses review petition; Exemption withdrawal in ‘public interest’ justified; Follows SC Unicorn ratio

Tripura HC dismisses review petition by unit producing jarda scented tobacco challenging writ-court’s order upholding withdrawal of exemption benefit extended to unit located in N...View More

ABB’s ‘Frequency converter’ for speed control classifiable under Chapter 8504

CESTAT Bangalore basis technical literature holds that  ‘Frequency Converter’ is not automotive regulators but frequency inverters and classifiable under...View More

Books/periodicals printing for publisher, a ‘works-contract’, not outright ‘sale'; Denies exemption 

Telangana HC upholds Sales Tax Appellate Tribunal in holding that printing of textbooks, magazines and periodicals under contract with customers (publisher) is ‘works contract’ and not &ls...View More

Mere issuance of invoice without ISD registration no basis for denying CENVAT credit

CESTAT, Ahmedabad rules that mere issuance of ISD invoice without having registration of the Assessee’s Head Office shall not extinguish the fact of payment of service tax, and thus, CENVAT Cred...View More

7-year delay in fixing hearing and taking up adjudication unreasonable, violates Constitution 

Jharkhand HC in a matter where the adjudication of SCN was kept in suspended animation for more than 7 years, holds that “Fixing personal hearing..and taking up adjudication after more than 7 ye...View More

Citing voluntary acceptance of enhanced value, declines confiscation of goods, penalty imposition 

CESTAT, Ahmedabad holds that imported goods (Injection moulding machine) were not liable for confiscation on account of description, and also the valuation since same depended upon usage, which was ar...View More

Upholds liability of Nissan, India to pay tax under RCM on salaries paid to secondees

CESTAT Chennai upholds service tax demand for the normal period on Renault Nissan, India on the provision of secondment of employees from Nissan Motor, Japan (NM) under the head 'manpower recruitment ...View More

SIM card dealer not liable to tax on commission received from mobile company 

CESTAT Ahmedabad sets-aside demand on receipt of commission from mobile company against sale of SIM card, holding that “In MRP, commission is already included and on that MRP, mobile company has...View More

Duty imposition as “beneficial owner” of smuggled goods due to untraceable Importer unsustainable 

Madras HC dismisses Department’s characterization of Petitioner as “beneficial owner” as per Section 2(3A) of Customs Act, 1962 merely because it was unable to trace out and locate t...View More

Quashes extended period demand on goods diverted for home consumption from export warehouse

CESTAT Kolkata  quashes extended period demand raised on goods diverted and cleared for home consumption from Export warehouse where the duty on such goods alon...View More