International Tax Ruling


Following GMR-Aerospace-Engineering, allows exemption on construction services provided to SEZ-Developers 

CESTAT Mumbai allows appeal filed by Shapoorji Pallonji & Company Limited (Assessee) granting exemption on construction of commercial complexes provided to SEZ Developers; Relying on the judgement...View More

Dismisses Assessee’s appeal on classification of ‘trigger sprayer’ mounted on plastic bottles 

SC dismisses Assessee’s civil appeal challenging the ruling of CESTAT Delhi that validated Revenue’s classification of ‘Trigger-Sprayer’ mounted on plastic-bottles used on larg...View More

Validates Revenue’s classification of ‘trigger-sprayer’ as ‘Scent-sprays-and-similar-toilet-sprays’ and mechanical-appliances used in agriculture 

CESTAT, New Delhi allows Revenue’s appeal classifying ‘trigger-sprayer’ mounted on plastic-bottles as ‘Scent sprays and similar toilet sprays’ under Chapter 96 and not me...View More

Upholds lower authority’s order classifying laser-imager fitted in medical equipment under CTH 9033 

CESTAT Chennai validates Revenue’s order classifying imported laser imager fitted in medical equipments under CTH 9033; Observing that the said products are not covered by specific heading, obse...View More

Citing 'no pending investigation’, 'unreasoned order', directs Department to accept Assessee's SVLDRS declaration 

Delhi HC directs the Department to accept the declaration of tax liability made by Assessee under ‘Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS) upon finding (i) no proof on record t...View More

Hiring out film equipment involving 'transfer of right-to-use' not service; Directs refund 

Madras HC quashes order seeking to recover service tax on hiring out of cinematographic equipment such as cameras, lenses, generators, cranes to customers who in turn use the same for film&n...View More

Bill-printing, card-personalisation for telcos/banks, e-Seva/Governance to Govt. not taxable 

CESTAT Mumbai drops demand on bill printing services, card personalization services provided to leading telecom companies and banks, e-Governance and e-Sewa services outsourced by Govt.; Refuses to cl...View More

Quashes demand on travel Co. for meeting operational costs of overseas offices 

Delhi HC quashes Show Cause Notice (SCN) proposing to bring operational costs of overseas offices and tour operator services within the ken of service tax through Section 65(105)(n) of the Financ...View More

Following settled precedents, classifies Nokia's Small-Form-Factor-Pluggable as apparatus/machine 

Delhi HC allows Nokia’s (Assessee) appeal validating classification of imported Small-Form-Factor-Pluggable (SFP) under CTH 8517 6290 as opposed to Revenue’s purported classification under...View More

Invoking Excise Rule only for molasses from khandsari sugar manufacturers indicates non-application 

CESTAT Delhi quashes excise duty on molasses produced by a distillery on finding the SCN as ‘strangely worded’ since the “SCN does not even assert that the elements which make duty o...View More