International Tax Ruling


Oil inside the Bunker Tanks in engine rooms of imported vehicles to be assessed under CTH 8908 along with the vessel 

CESTAT, Ahmedabad sets aside impugned Orders which held that Oil inside the Bunker Tanks in engine rooms of imported vehicles are to be assessed to duty under CTH 2710, rules that such Oil imported fo...View More

Cannot saddle Duty Free Shops with ‘any indirect tax burden’, refund allowable regardless limitation

SC in appeal against grant of refund of service tax paid by ‘Duty Free Shop’ (DFS) in the arrival and departure terminals of Mumbai airport holds that if any tax is levied, the same cannot...View More

One time 'non-compete fee' received pre-July 1, 2012 not taxable as BSS; Quashes CESTAT order 

SC sets-aside CESTAT order which upheld the levy of service tax on one-time amount received under a ‘non-compete agreement' entered prior to July 1, 2012 (March 5, 2009) as service covered by &l...View More

Entering into non-compete agreement is a taxable support service, confirms demand

CESTAT Delhi classifies activity of ‘entering into non-compete agreement’ as service covered by ‘support service of business and commerce&rsqu...View More

Lower authorities cannot be faulted for following judicial-discipline; Dismisses appeal against refund-sanction order

CESTAT Delhi dismisses Revenue’s appeal against Order-in-Original sanctioning refund of excess additional duty of customs paid to Assessee; Remarks, “We are surprised as to ...View More

Duty exemption available to non-scheduled (passenger) operators carrying-out charter services 

Delhi HC upholds CESTAT order to the extent it held that 'non-scheduled (passenger) operator' (NSOP) can carry out charter service so as to avail customs duty exemption on import of helicopters as per...View More

CESTAT to consider effect of 'Krishi Upaj Mandi Samiti' case vis-a-vis GIDC's activities; Remands matter 

SC sets-aside CESTAT order which held that maintenance charges collected by Gujarat Industrial Development Corporation (GIDC) from industrial plot owners is not liable to service tax; Relying upo...View More

No service tax on maintenance charges collected Gujarat Industrial Development Corporation 

CESTAT Ahmedabad holds that there is no taxability on Maintenance Charges collected by State Industrial Development Corporation from the industrial plot owners; Finds that present matter is no longer ...View More

DIN ‘crying need of day’, Sets-aside differential duty-demand against Ericsson 

Madras HC sets-aside communication, styled as letter raising differential duty demand, referring to provisional assessment on bills of entry (BoE) and alleged misclassification of imported Blade Serve...View More

Allows CENVAT to JNPT on servicing of toilets located in Port-user building

CESTAT Mumbai allows Jawaharlal Nehru Port Trust (JNPT/assessee) to take CENVAT Credit of service tax paid on servicing of toilets located in Port User Building; Revenue had denied...View More