International Tax Ruling


Citing limitation, denies refund to Royal-Enfield on development-charges paid towards long-term lease 

CESTAT Chennai denies refund of service tax on development charges collected from Royal-Enfield (Assessee) by SIPCOT (Government Body involved in industrial development) towards long term lease grante...View More

Dabur’s Lemoneez, a 'juice concentrate' not 'edible preparation'; 18% IGST inapplicable

​CESTAT Kolkata quashes Rs. 1.05 crore differential IGST demand on Dabur India on import of ‘Lemoneez’ from Nepal, holding that “goods are rightly classifiable ...View More

Dabur’s 'Lemoneez, a 'juice concentrate' not 'edible preparation'; 18% IGST inapplicable

​CESTAT Kolkata quashes Rs. 1.05 crore differential IGST demand on Dabur India on import of ‘Lemoneez’ from Nepal, holding that “goods are rightly classifiable ...View More

Extends cum-duty benefit to distributor of Amway involved in sales-promotion 

CESTAT Delhi partly allows appeal by Assessee involved in marketing and sale of consumer products of AMWAY in the capacity of an authorized distributor; Confirms demand on the commission received by A...View More

Remands classification issue regarding street light maintenance service, citing differing views of Dept. authorities 

CESTAT sets aside Commissioner’s order classifying services of labour supply for street light maintenance, laying cables, New light fittings on poles, erection of PCC/RCC Poles and drawing cable...View More

Unjust enrichment not applicable in case of refund of duty deposited under protest 

CESTAT Delhi holds that unjust enrichment is not applicable in case of refund of duty deposited under protest, while allowing the assessee refund of central excise duty paid on Investment Subsidy and ...View More

Section 108 does not enable confessional statement recording; Quashes penalty 

CESTAT Ahmedabad quashes penalty imposed Appellant accussed u/s 114 for exporting prohibited items (i.e.peacock feathers) merely based on co-accused’s statement recorded u/s 108 ; Clarifies that...View More

Interest @ 12% applies on belated refund of service tax paid by mistake 

CESTAT Delhi modifies orders granting refund at 6% and directs to pay interest at 12% p.a. on delayed sanction of refunds for service tax paid by mistake on construction of individual/independent hous...View More

Stock transfers by EOU to specified exempt area/DTA still attract SAD, regardless of VAT/CST exemption 

CESTAT Ahmedabad upholds the demand of 4% Special Additional Duty (SAD) on stock transfer of goods from Sun Pharmaceuticals Ltd ‘s 100% EOU to sister units in DTA; referring to Larger Bench deci...View More

Promotion and marketing of Foreign varsities among Indian students, on own account, not ‘intermediary services’ 

CESTAT Delhi rules that the consultancy services provided by the assessee, such as identifying development opportunities in the Indian market for international educational institutions, to foreign uni...View More