International Tax Ruling


Kerala's luxury tax on cable TV with over 7500 channels is discriminatory and unconstitutional 

Kerala HC declares the provisions of the Kerala Tax on Luxuries Act, 1976 authorizing levy and collection of luxury tax on cable TV operators with connections of 7500 or above as discriminatory, uncon...View More

Dismisses Revenue’s appeal on ‘Biometric Access Control System’ classification, citing 319-day delay 

SC, on grounds of 319 days delay, dismisses Revenue’s civil appeal against the CESTAT ruling that upheld assessee’s classification on ‘Biometric Access Control System’ under He...View More

Dismisses SLP against HC ruling upholding penalty for return and tax payment default 

SC dismisses Assessee’s SLP against Andhra Pradesh HC decision that upheld the penalty u/s 74 of the GST Act on assessee for non-filing of returns and non-payment of taxes; HC had earlier constr...View More

Quashes AA refusal on RPC imports to manufacture CPC for SEZ-unit; Directs reconsideration 

Telangana HC quashes denial of Advance Authorisation (AA) benefit to import of Raw Petroleum Coke (RPC) for manufacturing Calcined Petroleum Coke (CPC) in Assessee’s Domestic Tariff Area (DTA) u...View More

Quashes service tax demand on booking of flats, mutual fund agent commission, legal expenses 

CESTAT Allahabad quashes demand of service tax on amount of advances received from prospective buyers (i.e. booking amount) under the head ‘Construction of Residential Complex’; Examining ...View More

Remands for de-novo adjudication to consider issues pertaining to abatement and cum-duty benefits; Allows appeal 

CESTAT Chennai allows Assessee’s appeal remanding the matter to the adjudicating authority for re-consideration on the issue of claiming partial exemption in respect of services provided to educ...View More

Sets-aside order passed without considering Assessee’s cross-objections; Drops demand 

CESTAT Chennai allows appeal filed by the Assessee setting aside the order passed by Commissioner (Appeals) that failed to consider the cross-objections filed by the Assessee against Revenue’s a...View More

Liquidated damages/penalty collected from vendors for contract breach, not taxable as ‘declared service’ 

CESTAT Ahmedabad holds that liquidated damages/ penalty collected from vendors.suppliers for breach of contract, does not come under the purview of declared service as defined u/s 66E (e) of the Finan...View More

Upholds tribunal ruling on exemption granted to imported Wireless-Access-Points usable in MIMO technology 

Delhi HC upholds ruling of CESTAT, New Delhi that interpreted exclusion entry (iv) of Serial No. 13 of the amended Notification No. 25/2005 to entail imported WAPs workable on MIMO technology for exem...View More

Copy of SC judgment allowing Patanjali Foods refund of BG encashed before final determination 

SC holds that the principle of unjust enrichment will not apply to application for refund where Bank Guarantee (BG) is encashed by Revenue before final determination of matter pending before the Court...View More