International Tax Ruling


Sale of Renewable energy certificates tantamount to electrical energy, exempt from VAT 

Madhya Pradesh HC, in writ petition pertaining to classification and tax rate on sale of Renewable Energy Certificates (REC) to local DISCOMs, quashes findings of the Commercial Tax Tribunal conclusio...View More

Service tax not payable on entire entry fee under revenue sharing arrangement 

CESTAT Delhi allows appeal against service tax demand of Rs. 48.41 lakh on entire entry fee collected from non-resident guests at a private palace hotel for the period July 2012–March 2016; Note...View More

Refuses to bundle insurance and transportation as part of works-contract qua ex-works contract; Drops demand 

CESTAT Ahmedabad allows appeal of Kalpataru Projects International Ltd. (Assessee.) and sets aside service tax demand of Rs 14.42 Crores (approx.) on transportation and insurance charges billed separa...View More

Rules on taxability of sale and purchase of cargo space by Air-Cargo-Agent 

CESTAT Chennai sets aside order demanding service tax from an air cargo agent (Assessee) on gross amount collected from customers, charged over and above the freight amount payable to the airline comp...View More

Absolves Spicejet from liability on excess- baggage charges by dismissing Revenue’s appeal; Upholds CESTAT-ruling 

SC, on grounds of 567 days delay as well as on merits, dismisses Revenue’s appeal against CESTAT Delhi decision to drop Rs. 4 crore service tax demand against Spicejet, in respect of excess bagg...View More

Upholds demand drop on SpiceJet's excess baggage charges; Allows CENVAT Credit 

CESTAT Delhi upholds Commissioner’s order to drop the entire service tax demand on SpiceJet (Assessee) in respect of excess baggage charges recovered from the passengers and allow CENVAT credit;...View More

Basis SC’s judgment and settled precedents, exonerates Adani-Enteprrises from circular trading and misdeclaration 

CESTAT Ahmedabad, in a batch of 30 connected appeals filed by the Commissioner of Customs, Ahmedabad, upheld the Commissioner’s orders dropping proceedings against M/s Adani Enterprises Ltd. (As...View More

Object of pre-deposit cannot be frustrated for Assessee’s financial hardship; Dismisses SLP 

SC dismisses Assessee’s SLP, seeking waiver from the pre-deposit requirement for filing appeal before CESTAT against the original order, owing to financial hardship; SC finds no reason to interf...View More

Communication module for smart meters not classifiable by end-use; Dismisses Revenue’s appeal against CESTAT 

SC dismisses Revenue’s appeal against CESTAT Delhi ruling which rejected classification of ‘communication modules//network interface cards’ to be fitted with smart meters, based on e...View More

Machine for coating PET bottles classifiable under CTI 8422 30 00; Quashes re-classification 

CESTAT Mumbai classifies ‘Innopet Plasmax System 20Q’ a specialized industrial machine used for internal coating of PET bottles to enhance their barrier properties under CTI 8422 30 00 and...View More