International Tax Ruling


Refusing to re-classify ‘Felt’ as ‘fabric’, upholds differential tax demand; Taxable as machinery part 

Madhya Pradesh HC (Indore Bench) dismisses assessee’s appeals and upheld the classification of ‘Felt’ as a machinery part taxable at the higher rate, rejecting its claim for classifi...View More

Legal heir not ‘Agent’ to justify continuation of adjudication against a deceased Assessee

Orissa HC sets aside an ex parte Order-in-Original raising service tax demand against a deceased assessee, holding that “in absence of provision to continue with the proceeding after the death o...View More

Modifies 100% bank guarantee requirement for provisional release, citing inconsistency with later clearances 

Bombay HC relaxes the condition of furnishing a 100% bank guarantee (BG) for provisional release of seized inshell walnuts, noting the inconsistency where subsequent imports were cleared on provisiona...View More

DGFT Circular cannot curtail export incentives for ‘technical textiles’; Upholds striking down

Delhi HC dismisses LPA of UOI/DGFT against the single bench judgment which had struck down the Policy Circular dated October 21, 2011 on the eligibility of “technical textiles” under the F...View More

Copy of SC-judgment holding 'Fees' paid to speaker via booking-agent, not taxable as 'Event Management Service' 

SC quashes Rs. 60.5 lakh service tax demand on HT Media (Assessee) for the period October 2009 to March 2012, holding that fees paid to eminent speakers for addressing the Hindustan Times Leadership S...View More

Indian organizer arranging speakers for events through overseas agents, taxable for ‘EMS’ on RCM-basis 

CESTAT Delhi, for the periods of 2006-07 to 2009-10 and 2011-2012, holds that services rendered by overseas agents in arranging eminent speakers for an Event (Annul Summit) organized by the Assessee, ...View More

EV-unit components classifiable under their respective headings, not as the ‘parts’ of product 

Customs Authority for Advance Rulings (CAAR), Mumbai holds that nine categories of components for manufacture of its EV-part product ‘Combo 3-in-1 (On-Board Charger + DC-DC Converter + Power Dis...View More

Wheat Seed Oil classifiable as ‘food preparation’ and not ‘vegetable extracts’ 

Customs Authority for Advance Rulings (CAAR), Mumbai, rules that ‘Wheat Seed Oil – Ceramosides’, proposed to be imported by Applicant for use in nutraceutical formulations, is classi...View More

Process of ‘Dyeing’ determinative in classifying ornamental bird feathers under Heading 6701 

Customs Authority for Advance Rulings (CAAR), Mumbai, rules that ornamental bird feathers imported after undergoing washing, steam-drying, and dyeing prior to import are classifiable under CTH 6701009...View More

Chemical compound-based micronutrient preparations not ‘fertilizers’, excluded from Chapter 31 

Customs Authority for Advance Rulings (CAAR), Mumbai, rules that YaraVita Bud Builder, imported by Yara Fertilisers (Applicant) and described as ‘Magnesium Hydroxide and Zinc Phosphate Micronutr...View More