International Tax Ruling


Mere transfer of money to agent outside India not evidentiary to rendering of taxable-service

CESTAT Mumbai observes that the commission or agency fee remitted to agents abroad for chartering out & handling of vessels outside India is exempt; Thus sets aside service tax liability of Rs. 2....View More

Rules on Aloe-vera & Amla juice/powder classification, wrong classification no ground to invoke extended-period

CESTAT Hyderabad rules on classification of Aloe vera juice & powder and amla juice & powder; Notes assessee’s argument that while Chapter Heading 13021919 deals with extracts and is a m...View More

Exempts ‘solar-lanterns’ sold in 'package', classification by vivisecting into individual components untenable

CESTAT extends exemption to "Solar Power Generating System" or "Solar Photovoltaic Lantern" in respect of clearance of solar lanterns under a single pack; Finds vivisection of the package to classify ...View More

Directs Revenue to consider Petitioner's representation on miscalculation of duty-amount in FORM SVLDRS-03

Delhi HC via video conferencing issues notice in writ seeking direction to Revenue for consideration of Petitioner's representation for rectification of amount of tax payable in FORM SVLDRS -03; Asses...View More

Directs Authorities to not en-cash BG, decide refund applications considering SC's direction in VVF Ltd.

Gauhati HC directs Excise Dept. to give consideration to applications of SC Johnson Pvt. Ltd. in respect of exemption/refund from excise duty up to 65% under Area Based Exemption Scheme and pass reaso...View More

No one-to-one correlation required to avail CENVAT, sets-aside credit denial on package-software manufacture

CESTAT quashes the order disputing utilization of accumulated CENVAT credit balance against excise duty payable on manufacture of excisable goods (packaged software) in terms of Rule 3(4) of CENVAT Cr...View More

Allows Assessee's petition for refund claim when genuineness of its issuance in Form-P remains undisputed

Madras HC allows Assessee’s petition for refund from Revenue thereby, directing the latter to make the payment of such refund without any delay; Notes Assessee’s contention that in Form-P ...View More

Classifies 'Action Camera' as 'Digital Still Image Video camera', applies trade-parlance theory

CESTAT Mumbai upholds classification of ‘GoPro HERO5 Black’ Action Camera as ‘Digital Still Image Video Camera’ under Tariff Item 8525 8020 and allows the benefit of Exemption ...View More

Date of Notification 'publication', not 'uploading' relevant for duty determination, directs refund

Madras HC allows refund of enhanced amount of duty including the differential amount of IGST (paid under protest) incorrectly realized by Customs Department relying upon Notification issued by Customs...View More

Notional-loading excludable in case of inter-unit transfer of goods for captive consumption

CESTAT set aside the order adding notional profit margin for determining the assessable value of the finished products in case of inter-unit transfer of goods for captive consumption wherein the job-w...View More