International Tax Ruling


Dismisses assessee's SLP, upholds liability on 'diesel' not used for manufacturing and 'bagasse' 

SC dismisses assessee’s appeal, upholds order of HC which held assessee liable to tax u/s 3B of UP Trade Tax Act, 1948 on ‘diesel oil’ purchased at a concessional rate and not used i...View More

'Construction' services received by Educational Institute from Govt. body not 'business support' service 

CESTAT holds that 'construction services' received by assessee Institute, established solely for educational purposes and not for purposes of profit, from Governmental Department, not taxable as &lsqu...View More

Dismisses assessee's writ, appeal maintainable against negative Designated Authority's order not proposing ADD 

HC holds that right to appeal u/s 9C of Customs Tariff Act, 1975 does exist even when Designated Authority (DA) gives a negative finding while rejecting assessee’s plea that, Section 9C postulat...View More

Denies concessional BCD to pre-assembled engine, gear-box, however, quashes extended period demand, penalty 

CESTAT holds engine/transmission mechanism/gearbox imported in a complete pre-assembled form ineligible for concessional rate of 10% BCD under Notifications No.21/2011-Cus., No.31/2011-Cus. and No.12/...View More

Quashes demand under 'telecommunication service' where service provider & recipient are same entity

CESTAT holds that transaction between assessee, an electrical division of BSNL and its associate company (i.e. CMTS-BSNL) does not constitute a provision of service as both fall in the same circle of ...View More

Upholds CESTAT, quashes extended period demand on educational services by Public Charitable Trust 

Bombay HC dismisses appeal filed by Revenue challenging the order of CESTAT which had set aside demand under “Commercial Training or Coaching Centre” for extended limitation period and pen...View More

Dismisses Revenue's appeal, upholds CESTAT order allowing credit of ST charged by media/broadcaster

HC dismisses Revenue’s appeal against order of CESTAT which allowed CENVAT credit of service tax charged by media / broadcaster to assessee engaged in rendering service of 'selling space and tim...View More

Upholds CESTAT, extends concessional Countervailing Duty benefit on 'external hard disk drive' 

SC dismisses Revenue’s appeal against order of CESTAT which allowed benefit of concessional rate of Countervailing Duty (CVD) on import of “External Hard Disk Drive” meant for extern...View More

Allows assessee's writ, upholds classification of 'Arnica Hair Oil', as 'Homeopathic medicine'

HC holds that ‘Ashwini Homeo Arnica Hair Oil’ is classifiable as ‘Homeopathic medicine’, taxable at 4% as per Entry 44 of Part B of First Schedule to Tamil Nadu ...View More

Upholds 'entertainment tax' on amount received towards organizing of event 'Bangalore Fashion Week' 

HC upholds Single Judge order which held that event ‘Bangalore Fashion Week’ falls into definition of ‘entertainment’ u/s 2(e) of Karnataka Entertainment Tax Act, 1958 (Act) an...View More