International Tax Ruling


Blending & crushing 'iron ore' does not result into 'concentrates', allows importer benefit of exemption

CESTAT Mumbai holds that process of crushing and screening ‘Iron Ore’ after mining and its subsequent blending with 5-10% iron ore concentrate would result in the classification of goods i...View More

Any person served with SCN not being importer/exporter can prefer settlement application 

Bombay HC holds that “a person who may not be an Importer or Exporter, can still file such an application u/s 127-B of the Act before the Settlement Commission if he is served with a show cause ...View More

Service-nature makes no difference w.r.t. 'reimbursement' taxability when Rule 5 held ultravires by SC

CESTAT Delhi quashes demand of service tax on expenses reimbursed by the client (service recipient) incurred by event management service provider for hiring third-party vendors for completion of event...View More

Fresh-assessment uncalled for when work-contractor opted for composition; quashes demand

Telangana HC (Division Bench) quashes the demand of VAT at a higher rate raised after carrying regular assessment for the period during which the assessee has already opted to pay tax @5% under the co...View More

Quashes service tax demand on brokerage income; Cannot reject CA-certificate without reason 

CESTAT Kolkata sets aside service tax demand with interest on receipt of brokerage amount, also drops penalty on account of alleged erroneous adjustments; The assessee, engaged in business of Stock br...View More

Quashes order enhancing assessable value of imports, condemns non-compliance of natural justice principles

CESTAT, Mumbai sets aside Order enhancing assessable value on the import of rubber accelerator in absence of evidence to displace the declared value, holds that the entire process, commencin...View More

Distinguishing Top Court's judgment not error apparent from record; Dismisses State's rectification plea 

Himachal Pradesh Tax Tribunal dismisses State’s rectification application filed on the grounds that non-consideration of SC’s judgment in Nokia (India) w.r.t. taxability of mobile battery ...View More

Re-examination of SC’s judgment applicability not within ambit of Rectification Application 

Himachal Pradesh Tax Tribunal rejects the rectification application moved by the State finding that the reason that judgment of Supreme Court in Nokia case was not considered while passed the impugned...View More

Follows LB dicta to allow credit on deposit insurance service availed by Bank 

CESTAT Chennai sets-aside order disallowing CENVAT Credit availed by Indian Overseas Bank towards service tax paid on deposit insurance service provided by Deposit Insurance and Credit Guarantee Corpo...View More

Denies CENVAT credit on 'Corporate Social Responsibility' expense absent inclusion in 'input-service' defintion

CESTAT Delhi disallows CENVAT Credit on expenses incurred on Corporate Social Responsibility (CSR), and holds that, being "a legal responsibility does not make it an output service"; In clea...View More