International Tax Ruling


SLP against HC-order allowing CENVAT on goods used in Captive Power-Plant before merger dismissed

SC dismisses Revenue’s SLP against Madras HC’s order wherein CENVAT Credit of Capital Goods (CGs) purchased by JSW Power Ltd. (JSWPL) to set up Captive Power Plant (CPP) within Southern Ir...View More

Upholds entry-tax on 'Rolls Royce' import by reputed Cine-Actor, Disproves writ- filing for tax-avoidance

Madras HC holds assessee (an Actor) liable to Entry Tax on import of Rolls Royce Ghost Motor Car from England for personal use, strictly reprimands non-payment of Entry tax by the assessee; Observes t...View More

Rues over Revenue for basing conclusions on visual examination for baby garments classification

CESTAT Mumbai finds “no reason to allege misdeclaration, either on the count of size or of composition, with the detrimental consequences of revising the rate of duty and the assessable value&rd...View More

Master-Circular entailing pre-SCN consultation cannot be milched for own advantage, dismisses writ appeal

Karnataka HC dismisses assessee's appeal, affirms Ld. Single Judge order deeming it to be “thoroughly balanced” as an opportunity for hearing as per Master Circular dated March 10, 2017 ha...View More

Ruchi-Soya as service-recipient not liable to tax on compensation from Suzlon for service-flaw

CESTAT Delhi rules that “service recipient cannot be fastened with any liability to pay tax”, holds that amounts received by Ruchi Soya (assessee/service recipient) in terms of Machine Ava...View More

‘Split air-conditioners’ used for cooling/heating spaces classifiable under Heading 8415; Quashes recovery

CESTAT Mumbai classifies the split air-conditioners imported by assessee from Thailand under tariff item no. 84151010 of First Schedule to Customs Tariff Act, 1975 noting that split systems are air co...View More

Quashes demand on Commercial or Industrial Construction Services before introducing works-contract service

CESTAT Hyderabad sets aside the service tax demand alleging that assessee engaged in construction business is liable to service tax prior to June 01, 2007 (introduction of classification of works cont...View More

Citing ‘Revenue neutrality’, quashes demand against Air-Asia on services received from abroad

CESTAT Bangalore sets-aside demand against Air Asia (assessee), finds assessee's case to be squarely covered “by doctrine of revenue neutrality” w.r.t. service-tax paid under 'reverse char...View More

Sets-aside Designated Committee's adverse order passed in contravention of natural-justice principle

Bombay HC on determining that it is peculiar matter wherein personal hearing under the SVLDR scheme could not take place for the errors not attributable to Petitioners, resulting in an order running a...View More

Dismisses Revenue’s appeal against CESTAT order disallowing brand-promotion expenses inclusion in imported sport-goods valuation

SC dismisses Revenue’s SLP against CESTAT order which had held that marketing, advertising, sponsorship and promotional expenses/payments made by the assessee (importer) for promotion of brand i...View More