International Tax Ruling


Absent principal-agent relationship, marketing/back-office/ITeS/R&D support services to overseas entity, not intermediary 

CESTAT Mumbai allows the appeal of DHR Holding providing marketing, back-office, ITeS, and R&D support services to overseas group entities under Marketing Support Services Agreement (MSS), holding...View More

Convenience/markup/amendment fees form part of air travel agent consideration; Quashes demand on Cleartrip 

CESTAT Mumbai, in Cleartrip favour, sets aside service tax demand and penalties on the provision of ‘convenience fee’ for issuing air tickets, ‘cancellation fees’ or ‘Ref...View More

MRF’s tyres, tubes & flaps with carry straps not ‘pre-packaged-commodities’; Quashes Rs.221 cr demand 

CESTAT Chennai sets aside differential duty demand of Rs. 221 crores alongwith interest and penalty on MRF Ltd (Assessee), upholding the valuation adopted by Assessee u/s 4 of the Central Excise Act, ...View More

Dismisses appeal involving FOB value as CUM duty price 

CESTAT Hyderabad dismisses an appeal filed by M/s Essel Mining & Industries Ltd. (Assessee), saying “We find that the issue covered in these appeals is covered in the order dated 21.08.2025 ...View More

Dismisses Revenue's appeal against CESTAT-ruling on classification of IndiGo’s aircraft engine stand 

SC dismisses Revenue’s civil appeal against the CESTAT Ruling, which held that an aircraft engine stand imported by InterGlobe Aviation Ltd (Assessee), is classifiable based on the component giv...View More

Cab, insurance, architectural services linked to Sutherland Global’s BPO output services; Quashes refund rejection 

CESTAT Chennai allow appeals of 100% EOU engaged in BPO/ITES services, against partial rejection of refund claims of unutilized CENVAT credit u/r 5 of the CCR, 2004 for Apr–Dec 2010, holding tha...View More

SC dismisses DGGI plea challenging HC ruling against tagging of Sew-Infrastructure as ‘defaulter 

SC dismisses SLP preferred by DGGI (Directorate General of GST Intelligence) against Telangana HC judgment, which refused to tag Asseessee as ‘defaulter’ under SVLDRS scheme; Court records...View More

SC provides conditional protection to accused in plea challenging rejection of anticipatory-bail in cigarettes smuggling 

SC provides conditional protection to an Assessee who was been accused of smuggling 12 lakhs foreign origin cigarettes valued at Rs. 2.4 crores (approx.); Earlier, Court had granted interim protection...View More

Denies anticipatory bail in alleged cigarettes smuggling case citing investigation to be at ‘nascent’ stage 

Delhi HC denies anticipatory/pre-arrest bail to a man (Applicant) who has been accused of smuggling 12 lakhs foreign origin cigarettes valued at Rs. 2.4 crores; Court observes that “The investig...View More

Affirms electronic exchange equipment is ‘machinery’ under UP Entry Tax Act; Dismisses Revision 

Allahabad HC affirms classification of electronic exchange equipment as ‘machinery’ under the U.P. Entry Tax Act, 2000 making it amenable to Entry Tax;; Observes that “The issue in h...View More