International Tax Ruling


Duty Free Shops eligible to refund? Matter requires "substantial consideration"; Allows Revenue's review petition 

SC (3-Judge Bench) allows Revenue’s review petition against judgment passed in the case of Flemingo Travel Retail Ltd. [operating duty free shop (DFS) at Mumbai international airport] holding th...View More

Provisional attachment invalid when not extended beyond one year after expiration 

Bombay HC lifts provisional attachment of DEMAT accounts belonging to an ex-director of a company after noting that the period of one year from the date of service of the order as per section 35(2) of...View More

Quashes demand where parties entered into 'revenue sharing arrangement' to manage agri-logistics

CESTAT Delhi quashes service tax demand against Shubham Logistics (SSLL) and Rajasthan State Warehousing Corporation (RSWC) [assessees] observing that both of them are participants...View More

End-use decisive for classification of 'Sanitarywares' used in kitchen, toilet or bathroom

Delhi HC classifies ‘sanitarywares’ [made of more than 90% brass and chrome plated] under Heading 741802 of Customs Tariff Act [Sanitary and Bathroom Fittings including parts components th...View More

Dismisses SLP against HC order refusing condonation of 10-year delay in filing appeal

SC dismisses SLP against Madhya Pradesh HC order refusing to condone a delay of 10 years in bringing appeal against CESTAT order confirming liability under &lsq...View More

'Autologous Micrograft Treatment' for Hair-Loss a 'healthcare-service', however, 'Radio-Frequency' a ‘cosmetic-surgery’ 

CESTAT Delhi drops service tax demand on the provision of ‘Autologus Micrograft Treatment’ (AMT) to treat baldness observing that said treatment provided by assessee (engaged in providing ...View More

‘Snow-Goggles’ for supply to Army not 'Sun-Glasses'; Differing opinions no ground for confiscation

CESTAT Delhi upholds classification of ‘Snow Goggles’ meant for supply to Indian Army under Customs Tariff Heading (CTH) 900490 as ‘Other’ on finding that &ldquo...View More

Non-marketable 'effluent' transport exempt from GTA service tax liability

CESTAT Ahmedabad holds that transportation of ‘effluent’ post-effluent treatment for the purpose of throwing away “does not fall under the four corners of Goods Transport Agency serv...View More

Drilling service for oil exploration received by ONGC, not taxable under MMR pre-2007 

CESTAT Kolkata holds that the activity of plugging existing dead wells and drilling new wells for exploration of oil received by ONGC qualifies as 'mining service' which became taxable w.e.f. June 01,...View More

Caps interest at 12% for entire period on refund amount payable to NAFED

SC in Revenue's appeal against a cooperative society, National Agricultural Cooperative Marketing Federation of India (NAFED) rules on the issue of interest, confining the rate to ...View More