International Tax Ruling


Revenue cannot impose tax on services provided by SEZ developer to units in SEZ 

CESTAT, Mumbai holds that Revenue does not have the authority to collect service tax on services provided by SEZ developer to units in SEZ, and thus quashes impugned demand order; Notes that during in...View More

Education & Higher Education Cess Credit doesn't lapse upon subsuming with excise-duty 

CESTAT Allahabad rules that CENVAT credit of Education Cess (EC) and Secondary & Higher Education Cess (SHEC), which were available in the books of accounts of assessee-manufacturer, did not lapse...View More

Tour operator’s independent activity of trading domestic air-tickets not taxable event 

CESTAT Chennai sets aside demand of service tax on the mark-up or margin earned by tour operator for booking tickets with regard to domestic travels; States that “the demand of Service...View More

Upholds confirmation of excise duty on fabrication activity, suppression allegation; Dismisses appeal 

CESTAT Hyderabad dismisses Assessee’s appeal against imposition of excise duty on activity of fabrication undertaken; Holds that, it was indeed engaged in activity amounting to manufacture in te...View More

Taxpayer not obligated to pay erroneous amount in intimation-letter for ‘Vera Samadhan Yojana- 2019’ benefit 

Gujarat HC holds that taxpayer will be able to take the benefit of Vera Samadhan Yojana-2019 even if the taxpayer does not pay the outstanding tax amount erroneously reflected in the online ...View More

Order on Harpic, Lizol classification applies only to KVAT, not other State enactments

SC in application seeking clarification on classifying Harpic and Lizol under Entry 44(5) of III Schedule of Kerala Value Added Tax Act, 2003 (KVAT) under HSN Code 3808 states that “Observa...View More

Duty Drawback available on additional duty paid during import; Directs claim disbursement with interest  

Delhi HC holds that levy of additional duty on import of gold dore bars qualifies as a 'duty' and as long as goods have suffered a “tax” or “duty” at the time of impo...View More

Lenovo’s 'Interactive Large Format Displays' classifiable as ADP machine

Customs AAR holds that the Interactive Large Format Display-Model Think Vision T86, T75, T65 (with camera) and T65 (without camera) proposed to be imported by Lenovo India mer...View More

‘Foil Balloons’ used for decoration/entertainment purposes not classifiable as 'Toy'

Customs AAR rules that ‘Foil Balloons’ made of Nylon/HDPE and not of Latex/Rubberm, which are used for party decorations or entertainment, merits classification under the heading 9505 and ...View More

X-Ray tubes, parts exempt unless used in medical, surgical, dental, veterinary machine manufacturing

Customs AAR holds that X-Ray tube and its spare parts are eligible for the BCD exemption benefit under Sr. No. 563A  of Notification No. 50/2017-Cus dated June 30, 2017,  if they a...View More