International Tax Ruling


Tea/Coffee supplied at client's place covered under 'outdoor-catering' despite VAT remittance on ingredients

CESTAT Chennai upholds the demand of service tax as an 'outdoor caterer" vis-a-vis assessee supplying coffee/tea/milk (non-alcoholic beverages) to its clients at their place even though assessee remit...View More

Allows export benefit to provider of 'clinical-genomic-solutions' to foreign clients, upholds CESTAT order

Karnataka HC upholds CESTAT order allowing benefit of export of services to assessee providing ‘clinical genomic solutions’ to clients situated abroad; Finds that not only is the place of ...View More

Import of “Engineering Design & Drawings” not taxable as 'design services'; Allows assessee's appeal 

CESTAT, Mumbai holds that “Engineering Design & Drawings” of various models imported by the Assessee for the purpose of manufacturing of Wind Turbine Generator are not leviable to serv...View More

"Engineering Design & Drawings" imported for WTG-manufacturing taxable as 'design services'; Allows Revenue's appeal

SC quashes CESTAT order, holds that “Engineering Design & Drawings”(EDD) of various models imported by assessee for the purpose of manufacturing of Wind Turbin...View More

Analysis of SC judgment on Dettol, Mosquito Mats, Coils, Harpic and Lizol classification

SC partly allows Reckitt Benckiser's appeal, sets aside Kerala HC judgment to the extent it relates to classification and determination of applicable VAT on the product ‘Dettol’;...View More

Surrender of spectrum by MTNL not taxable pre-May 2016: Quashes extended period invocation

Delhi HC holds that the surrender of any right to use the radio frequency  spectrum by MTNL prior to May, 2016 would not be chargeable to tax as a declared service under Clause (e) of ...View More

“Melamine Utensils” not classifiable as plastic or scheduled kitchen-wares; Quashes Entry Tax demand 

Orissa HC dismisses Revenue’s revision petition, upholds order of Odisha Sales Tax Tribunal in classifying “Melamine Utensils” as non-scheduled goods under the Odisha Entry Tax Act, ...View More

Reassessment cannot be predicated on ‘change of law’ brought in Nokia case; Dismisses Revenue’s SLP

SC holds that re-opening of assessment in case of Samsung India on account of change of law brought about in Nokia India case (on mobile charger classification) ...View More

Provision requiring TDS deduction by hirer on ‘deemed-sale’ not ultra-vires; Allows Revenue’s appeal

SC allows Revenue’s appeal, upholds validity of Rule 3A(2) of Tripura Sales Tax Rules, 1976 (TST Rules) and memorandum issued by State Government requiring hirers o...View More

'Build, Own, Operate' contract with BPCL not works-contract; Allows appeal against Single-Judge order

Kerala HC (Ernakulam) allows assessee’s writ appeal challenging order of Single Judge relegating assessee to alternate remedy; Citing  absence of transfer of property in the goods involved ...View More