International Tax Ruling


Reverses Tribunal; Notice to sole-proprietor in trade name cannot render assessments 'non-est' 

HC rules in favour of Revenue, sets aside Tribunal order which quashed assessment & revisional proceedings as ‘non-est’ on sole ground that notice u/s 33 of Bombay Sales Tax Act had be...View More

Grants exemption on supplies for use in construction of Indian Navy warships 

CESTAT allows assessee's appeal, extends exemption under Notification No. 64/95-CE in respect of goods supplied for construction of warships of Indian Navy; Notes that, goods i.e. circuit breakers and...View More

Quashes adjudication order; Freight collected from customers towards transportation prima facie not taxable 

HC sets aside Adjudicating Authority’s order which included ‘freight’ collected from clients & paid to transporters while computing assessee’s service tax liability; Accept...View More

Dismisses review; Installation / testing charges included in invoice price, liable to duty

SC dismisses review petition of assessee, finds no reason to interfere with dismissal of SLP against Allahabad HC order that upheld inclusion of installation & testing charges in assessable value ...View More

No duty on coffee decoction samples withdrawn for testing at in-house laboratory 

CESTAT allows assessee’s appeal, drawing of samples of coffee decoction for quality testing purposes not liable to excise duty; It is common sense that manufacturing of final product is not comp...View More

Treating body mounting onto chassis as ‘service’, not construable as intentional excise evasion 

No extended period of limitation invokable where Revenue has accepted discharge of service tax by assessee towards mounting of fabricated vehicle bodies onto their chassis on behalf of principal custo...View More

Chyawanprash primarily an 'Ayurvedic medicine'; "Absurd" to classify as 'food supplement / tonic' 

CESTAT rules in favour of Dabur, ‘Chyawanprash Awaleha with Ashtawarg’ & ‘Chyawanprash Awaleha Special’ classifiable as “Ayurvedic Medicaments” under CETH 30.03...View More

Upholds rejection of refund claimed after 5+ years under area-based exemption Notification 

CESTAT upholds rejection of refund claim filed under area-based exemption Notification No. 33/99-CE after a period of more than 5 years from date of duty payment, absent any justifiable reason for fil...View More

Affirms transaction value rejection for 'railway signaling equipment' imports from Group Cos.

SC dismisses assessee’s appeal, finds no reason to interfere with CESTAT order rejecting declared transaction value towards import of railway signaling equipment from related group companies; CE...View More

Dismisses SLP; Affirms rejection of AED refund absent mention in exemption Notification 

SC dismisses assessee’s SLP, affirms denial of refund of additional excise duty (AED) paid on High Speed Diesel u/s 133 of Finance Act 1999; Upholds P&H HC order which rejected assessee&rsqu...View More