International Tax Ruling


Medicines and ancillary health-care-services supplied during in-patient treatment, taxable as 'deemed-sale'; Upholds State's power 

In a comprehensive 191-page judgment, Gujarat HC dismisses petitions filed by Bankers Cardiology Hospitals, upholding VAT on supply of medicines, stents, implants, consumables etc. during the course o...View More

Entry tax levy pending exemption application before SLC not question of law; Upholds reference dismissal 

SC dismisses Assessee’s SLP filed against the HC judgment that upheld the Commercial Tax Tribunal order holding that pendency of entry tax exemption application before the State Level Committee ...View More

Upholds exemption granted by tribunal on imported optical fibre cable; Dismisses Revenue’s Appeal 

SC dismisses Revenue’s civil appeal challenging the ruling of CESTAT Chennai that granted exemption on import of optical fibre cable under Notification No. 24/2005-Cus; Earlier, tribunal rejecte...View More

Grants exemption on imported optical fibre cable rejecting Revenue’s ambiguous re-classification without cogent material 

CESTAT Chennai allows appeal filed by Kalpataru Power Transmission Ltd. (Assessee), setting aside denial of customs exemption under Notification No. 24/2005-Cus. on Optical Power Ground Wire (OPGW) Fi...View More

Dismisses Revenue’s appeal filed after 1027 days; Sustains CESTAT Ruling on delay charges 

SC dismisses Revenue’s appeal filed after 1027 days delay without sufficient explanation; Earlier Revenue had challenged the ruling of CESTAT Kolkata that dropped service tax demand amounting to...View More

Collection of delay charges by PSU does not tantamount to ‘act of toleration’; Drops demand 

CESTAT Kolkata allows appeal filed by M/s Brahmaputra Cracker and Polymer Ltd. (Assessee), a Central Public Sector Enterprise, setting aside service tax demand of ₹7.9 Crores (approx.) along with in...View More

Copy of SC judgment on simultaneous criminal-prosecution and adjudication-proceedings 

SC dismissing a Criminal Appeal, holds that “there is no bar on parallel proceedings, with one being by the Respondent-Department and the other being criminal in nature, under the CEA 1944&rdquo...View More

Dismisses Revenue’s SLP, affirms HC’s view on ‘moisture content’ being paramount for Areca-nuts classification 

SC dismisses Revenue’s SLP challenging the Madras HC judgment that dismissed Revenue’s writ appeal on the issue of classification of imported Areca Nuts; Earlier, Madras HC refused to allo...View More

Dismissing Customs appeal, holds Moisture Test Conclusive for Areca Nut Classification 

Madras HC dismisses appeals filed by the Customs Department challenging the Single Judge’s decision quashing orders-in-original that had reclassified imported areca nuts as “raw” ins...View More

Dismisses Revenue's appeal on Philips LCD-monitors imports for medical imaging use 

SC dismisses Revenue’s appeal against CESTAT ruling on the classification of ‘LCD Monitors’ imported by Philips India for use with medical equipment such as ultrasound machines, X-Ra...View More