International Tax Ruling


United Spirits, as a manufacturer, operating through State warehouse liable to entry-tax 

SC dismisses appeal by United Spirits (assessee/manufacturer) and upholds Madhya Pradesh HC decision to impose entry tax under Madhya Pradesh Entry Tax Act (M.P. Entry Tax Act) on bottling and supply ...View More

Copy of SC judgment holding Stem-Cell preservation by Cord Blood Banks as 'Healthcare Services' 

SC sets aside CESTAT ruling in its entirety which held that services of enrolment, collection, processing, and storage of umbilical cord blood stem cells during the period from July 2012 to February 1...View More

CA certificate sufficient to demonstrate non-passing of duty-incidence; Allows refund to Nokia 

Delhi HC in Nokia India favour, upholds the CESTAT ruling which allowed refund of excess duty paid on import of mobile phones, determining that a Chartered Accountant’s certificate is sufficient...View More

Quashes GO's restricting PVR from collecting convenience fees for online ticket booking 

Bombay HC in favour of Cinema Hall owners (like PVR, FICCI-Multiplex Association) and online movie ticketing platform (BookMyShow), quashes the Maharashtra Government Orders dated April 4, 2013 and Ma...View More

Dismisses Pharma Co.'s writ seeking retrospective BCD-reduction, direction to modify error in customs-tariff 

Bombay HC dismisses Assessee’s writ seeking retrospective reduction of Basic Customs Duty (BCD) from 10% to 7.5% for the tariff items under the subheading 293359, holding that, “no relief ...View More

Exemption on re-imported repaired aircraft-parts not retrospectively curtailed; Drops IGST demand 

CESTAT New Delhi (Principal Bench) allows batch of 1714 appeals filed by InterGlobe Aviation Ltd. (Assessee), holding that the amendment made by Notification No. 36/2021-Cus dated 19.07.2021 to the or...View More

Remands for verifying export obligation fulfillment regarding DEEC claim; Quashes penalty on Manager 

CESTAT Bangalore remands the matter back to the Commissioner of Customs (Revenue) on finding that “any demand of duty will be pre-mature” as assessee’s request for grant of clubbing ...View More

Remands for verifying export obligation fulfillment regarding DEEC claim; Quashes penalty on Manager 

CESTAT Bangalore remands the matter back to the Commissioner of Customs (Revenue) on finding that “any demand of duty will be pre-mature” as assessee’s request for grant of clubbing ...View More

No anti-dumping duty on import of mulberry raw silk; Grants refund 

CESTAT Chennai grants refund of anti-dumping duty on import of raw silk from China on finding the claim of refund to be within time limit of six months stipulated in Section 27 of the Customs Act, 196...View More

Refund admissible on construction services in respect of Bangalore International Airport prior to April, 2015 

CESTAT Chennai grants refund of service tax paid on invoices which were dated between April 01, 2015 to February 29, 2016 (relevant period) i.e. date of introduction of special provision relating to c...View More