International Tax Ruling


Department cannot recover extinguished claims from property sold during CIRP: Allows assessee's review 

Andhra Pradesh HC allows Assessee’s review petition challenging the division bench order that effectively annulled the sale agreement between corporate debtor and Assessee in respect of an immov...View More

Micromax's mobile-charger sold with mobile in single-retail-pack, taxable at different rate; Follows Nokia's verdict 

Himachal Pradesh HC allows Department’s revision against the H.P. Tax Tribunal, holding that “battery charger cannot be held to be a composite part of cellphone but is an independent produ...View More

Clips Magistrate’s jurisdictional overreach on customs revaluation of smuggled liquor

Delhi HC allows DRI’s criminal original petition filed u/s-482 of CrPC challenging the order of the Magistrate to conduct revaluation of smuggled liquor seized by the Customs authorities pending...View More

Citing limitation, denies refund to Royal-Enfield on development-charges paid towards long-term lease 

CESTAT Chennai denies refund of service tax on development charges collected from Royal-Enfield (Assessee) by SIPCOT (Government Body involved in industrial development) towards long term lease grante...View More

Dabur’s Lemoneez, a 'juice concentrate' not 'edible preparation'; 18% IGST inapplicable

​CESTAT Kolkata quashes Rs. 1.05 crore differential IGST demand on Dabur India on import of ‘Lemoneez’ from Nepal, holding that “goods are rightly classifiable ...View More

Dabur’s 'Lemoneez, a 'juice concentrate' not 'edible preparation'; 18% IGST inapplicable

​CESTAT Kolkata quashes Rs. 1.05 crore differential IGST demand on Dabur India on import of ‘Lemoneez’ from Nepal, holding that “goods are rightly classifiable ...View More

Extends cum-duty benefit to distributor of Amway involved in sales-promotion 

CESTAT Delhi partly allows appeal by Assessee involved in marketing and sale of consumer products of AMWAY in the capacity of an authorized distributor; Confirms demand on the commission received by A...View More

Remands classification issue regarding street light maintenance service, citing differing views of Dept. authorities 

CESTAT sets aside Commissioner’s order classifying services of labour supply for street light maintenance, laying cables, New light fittings on poles, erection of PCC/RCC Poles and drawing cable...View More

Unjust enrichment not applicable in case of refund of duty deposited under protest 

CESTAT Delhi holds that unjust enrichment is not applicable in case of refund of duty deposited under protest, while allowing the assessee refund of central excise duty paid on Investment Subsidy and ...View More

Section 108 does not enable confessional statement recording; Quashes penalty 

CESTAT Ahmedabad quashes penalty imposed Appellant accussed u/s 114 for exporting prohibited items (i.e.peacock feathers) merely based on co-accused’s statement recorded u/s 108 ; Clarifies that...View More