International Tax Ruling


Upholds rejection of transaction value due to 'Related Party Transaction' Influence, confirms value loading 

CESTAT Chennai upholds the Order-in-Original rejecting the declared invoice price of various pigments imported by Nubiola India (assessee) from its parent company (Nubiol...View More

Upholds adoption of 'import-partity-price' for petro-goods clearance; Demand basis depot sale-price unsustainable

CESTAT Kolkata holds that there is no provision in Valuation Rules which permits payment of duty on petroleum goods on the basis of ultimate selling price from depot, quashes differential duty de...View More

Receipt from overseas bank-account of Parent Co. satisfies 'convertible foreign exchange' condition, allows export benefit

CESTAT, Chennai quashes order denying export benefit on Manpower Recruitment or Supply Agency and Technical Testing & Analysis Services provided by Assessee to its Parent company in USA&...View More

Entire ‘entry-coupon’ amount 'adjustable against food', charged by Chokhi Dhani Resort taxable

Rajasthan HC sets-aside Rajasthan Tax Board’s order, upholds VAT levy on amount recovered by issuing ‘entry coupons’ by taxpayer running business of restaurants and resorts (under th...View More

Rules on classification of 'LED Socket Assembly' for manufacturing Car’s Fog Lamps 

Customs AAR (CAAR) rules that, ‘LED socket assembly’ being one of the parts to be used alongwith other parts in the manufacture of front fog lamp for automobiles merits classification unde...View More

PF Org. not liable to service-tax on ‘administrative charges’ received from Coal Mine cos. 

CESTAT Kolkata rules on service tax liability on the amount of administrative charges received by assessee (Coal Mines Provident Fund Organization) from coal mine companies; Revenue sought to classify...View More

No jurisdiction with Revenue to tax services rendered & consumed outside India; Orders refund

CESTAT, Ahmedabad holds that 'Consulting Engineers Services' rendered by Assessee and consumed outside India is beyond the taxable territory as per Finance Act, 1994, hence not liable to service-tax;&...View More

Affirms customs jurisdiction over SEZ units; Clarifies primacy of CIPET in sample evaluation 

Gujarat HC holds that the customs authorities have jurisdiction to issue any notice or to take any penal action under the relevant provisions of the Customs Act, 1962 “even with regard to the un...View More

Cannot modify Original Order at Tribunal stage when Revenue failed to appeal before Commissioner (A)

CESTAT Chennai dismisses Revenue’s plea seeking modification of the order-in-original (OiO) at the stage of second appeal without filing an appeal before the Commissioner (A) or First Appellate ...View More

No service-tax/GST notices to Advocates; Orders GST-Commissioner to issue clear directions

Allahabad HC directs the Commissioner, GST to issue clear direction to Lucknow GST Commissionerate that “no notices regarding payment of service tax /GST is issued ...View More