International Tax Ruling


FOB value redetermination beyond Customs authorities' competence; Export incentives payable on exporter's declared value 

CESTAT Delhi sets aside Revenue's re-determination of FOB value for Readymade Garments exports, ruling that since FOB value represents the mutually agreed price between buyer and seller, Customs autho...View More

Standalone hostel fee for non-residential courses exempt, not construable as commercial coaching service 

CESTAT Kolkata holds that standalone accommodation service in a hostel for residential purposes would squarely fall within the periphery of exemption in terms of ‘renting of immoveable property ...View More

Auto dealer collecting ‘Booking Cancellation Charge’ not ‘consideration’ towards service; Quashes demand 

CESTAT Allahabad holds that no service tax is leviable on the authorized dealer (Assessee) of Hyundai Motors India, deducting booking cancellation charges in respect of advance booking made by custome...View More

Grants liberty to contest CESTAT Mumbai ruling on ‘rough diamonds’ valuation 

SC in SLP by Revenue against CESTAT Mumbai ruling on valuation of ‘rough diamonds’ falling under Chapter Heading 7102 that “does not attract payment of any customs duty”, notin...View More

No excise duty on Flue Gas generated during Coke manufacturing; Dismisses Revenue’s appeal 

SC, owing to gross delay of 440 days, dismisses Revenue’s appeal against CESTAT Kolkata ruling which held that flue gas which is generated in the manufacture of coke is not manufactured product,...View More

No excise-duty payable on Flue Gas generated during coke manufacturing 

CESTAT Kolkata hold that the flue gas which is generated in the manufacture of coke is not manufactured product, therefore, duty is not payable; Follows own ruling in Tata Steel that was issued in ass...View More

Dismisses Revenue’s appeal against CESTAT ruling on Glass Lid classification 

SC dismisses Revenue’s civil appeal against CESTAT ruling on classifying ‘G Type Tempered Glass Lid’ under CTH 7010; CESTAT had held that the said item is classifiable under the spec...View More

Quashes recovery-notice basis order served at incorrect address differing with GST/IT records 

Orissa HC grants Assessee liberty to file appeal against Order-in-Original, within three weeks, on finding that demand and adjudication orders for FY 2015-16 and 2016-17 under Finance Act, 1994 were n...View More

Revives appeal restoration plea before Tribunal dismissed on ground of delay and non-prosecution 

Gujarat HC sets aside VAT Tribunal’s ruling rejecting Restoration Application filed by the Assessee that sought to restore Second Appeal before the Tribunal; HC observes that VAT Tribunal ought ...View More

Restores excess duty refund on iron-ore export; Rejects Commissioner(A)’s order as contrary to SC Ruling & Circular 

CESTAT Hyderabad sets aside order of Commissioner (Appeals) that reversed the refund of excess export duty by rejecting the transaction value declared by Assessee for export of WMT of Iron Ore Fines, ...View More