International Tax Ruling


Quashes customs broker license revocation and reduces penalty, citing lack of grave violation 

CESTAT Chennai sets aside revocation of Customs Broker License and forfeiture of security deposit, modifying penalty to Rs. 5,000; Assessee had filed Bill of Entry for import of Black Raw Agarbattis, ...View More

Allows 100% EOU concessinal rate benefit on DTA clearance of ‘similar’ goods 

CESTAT Chennai allows a 100% EOU (Assessee) manufacturing Tractors, Engines and Parts thereof, to clear similar goods in DTA at concessional rate as per FTP, 2009 r/w Notification No. 23/2003-CE; Hold...View More

GTA-service provider profits from cheap sub-contractor hiring, not taxable as ‘BAS’ 

CESTAT Delhi holds that demand of service tax under the head ‘business auxiliary service’ (BAS) on the profits earned by a GTA service provider (Assessee) by hiring a sub-contrator for les...View More

Aluminium-based copper and clad laminates for manufacturing MCPCB eligible for customs duty exemption 

CESTAT Delhi reverses the denial of concessional customs duty rate benefit on import of inputs (i.e. Aluminium-based copper and clad laminates for manufacturing Metal Clad Printed Circuit Boards aka M...View More

Allows Swachh Bharat Cess rebate to BPO, Customer care service provider, cites BAS, BSS classification 

CESTAT Chandigarh allows rebate of Swachh Bharat Cess (SBC) to Teleperformance Global Services Pvt Ltd (Assessee) that was paid on input services like Air Travel Agent Services, Event Management Servi...View More

Supplier’s services to Foreign entity’s customers in India, not classifiable as ‘intermediary’; Allows refund 

CESTAT Bangalore holds that Infineon Technologies (I) Pvt Ltd (Assessee) providing marketing, promotional and after sales service to the Indian customers of its Singapore parent company, without enter...View More

Criticizing ‘needless’ litigation, grants compensation after customs eschews DGFT's classification 

Madras HC, in a first, directs Revenue to grant compensation to the Assessee-Hotel for needlessly litigating a settled issue on classification of capital goods; Negating the EPCG license under which t...View More

Quashes reduction of exemption quantum of commercial tax paid by Eicher Motors 

Madhya Pradesh HC in writ petition pertaining to reduction of exemption quantum while assessee deposited commercial tax in good awaiting provisional eligibility certificate, holds that same amounts to...View More

Goods classification have no bearing on legality of imports for Advance-Authorization; Sets-aside demand

Kerala HC dismisses Revenue’s appeal challenging recovery of differential customs duty pertaining to mis-classification of imported ‘fish-protein’; Assessee, for the period between 2...View More

Hiring of computer and computer-peripherals, a transfer of right-to-use goods, not liable to service-tax 

Calcutta HC sets-aside the demand of service tax on server, computers, printers, computer peripherals, etc. provided to different clients on hire basis under supply of tangible goods service” u/...View More