International Tax Ruling


Quashes ‘hurried’ service-tax demand raised under Commercial Coaching Services without furnishing details

Madras HC sets-aside order-in-original (OIO) confirming proposal in SCN raising demand under “Commercial Coaching Services”passed in a ‘hurried manner without furnishing’ the d...View More

Remands matter for fresh decision on suitability of purified/ graded Hydrogen gas

CESTAT Ahmedabad remands the matter on dutiability of purified/ graded Hydrogen gas and existence of related party transactions, for deciding afresh while dismissing Revenue’s appeal for decisio...View More

Allows exemption on waste, gums, fatty-acids arising during vegetable-oil manufacture; Follows latest SC-order

CESTAT Chandigarh allows assessee's appeal, holds that waste, gums, fatty acids, etc. arising during the course of  manufacture of vegetable oils are eligible for excise duty exemp...View More

Allows shipping-bill amendment to claim service-tax rebate on gold exports; Dismisses Revenue's appeals

Delhi HC dismisses Revenue’s appeal against CESTAT order allowing amendment in shipping bills (SB) as per Section 149 of Customs Act by exporter of Gold J...View More

Routers, structured cabling products or network cabling products not classificable as compurter peripherals

Karnataka HC rules on levy of tax on parts of computer and computer peripherals holding that Schedule is part of fiscal enactment made by the Legislature and “one cannot extend or cut short...View More

Upholds HC-order on network/structured cabling products, patch cords/panels classification; Dismisses assessee’s appeals 

SC finds no reason to interfere with HC order which held that installation cables, outlet or connection modules, patch cords, patch panels, network cards, fibre optic cables etc. are not classifiable ...View More

Renting of immovable property by 'Diocese', a religious body, not taxable pre-July 2012 

CESTAT Chennai modifies order imposing service tax on activity of renting of immovable property on noting Revenue’s failure to establish that 'Diocese' (part of Roman Catholic Mission). is not a...View More

Sets aside revision withdrawing ITC merely on assumption, remands matter

Telangana HC sets aside revision order withdrawing entire ITC available to the Assessee merely on the basis of an assumption, remands matter for reconsideration; Holds that revisional authority cannot...View More

Quashes assessment order passed without reasoning, considering statutory forms; Allows writ 

Bombay HC quashes assessment order imposing VAT demand on Assessee, holding it to be bereft of particulars and passed in patent non application of mind and materials on record thus, directs Assessing ...View More

‘Premature’ to render decision on goods provisionally assessed; Remands matter to appellate authority

CESTAT Mumbai holds that, “it is not within the jurisdiction of the Tribunal to exercise the options in section 129B of Customs Act, 1962” since by exercising powers u/s 18 of the Customs ...View More