International Tax Ruling


Treadmill, dumbbells specifically for maintaining physical fitness taxable at 5% as ‘sports good’ 

Andhra Pradesh HC holds that fitness equipment like treadmill, dumbbells, rotators, fit-kit exercisers, weight lifting equipment are classifiable as ‘sports goods’ taxable at concessional ...View More

BG encashment post HC order, towards duty payment; Unjust enrichment bars refund 

Gujarat HC dismisses Ruchi Soya’s writ petition for refund of amount covered by Bank Guarantee after same became refundable following SC’s favourable order, holding that same is hit by unj...View More

Directs Revenue to file appeal after 'Canon- Dicta' giving effect to earlier HC judgment 

Delhi HC restores customs appeal against Microsoft (Assessee) before CESTAT, New Delhi directing the Revenue to file appeal and Tribunal to decide the matter on merits after the issue of proper office...View More

Accepting Director’s health, Pandemic, ED-custody as valid reasons, condones 1617 day appeal delay 

Delhi HC allows assessee’s appeal, condoning a 1617 day delay in filing the appeal before CESTAT, citing the assessee’s Director’s medical condition, COVID-19 pandemic disruptions, a...View More

SCN, Order raising demand against Doctor based on Form 26AS "without jurisdiction" 

Gujarat HC (Ahmedabad) quashes demand against Assessee, a Doctor by profession offering medical services, elucidates that “show cause notice as well as the order-in-original are without jurisdic...View More

Mere sale of goods without margin, same-day delivery, no ground to deny stock-transfer exemption 

Madras HC allows a batch of writ petitions challenging the Sales Tax Appellate Tribunal’s reversal of exemption under Section 6A of the Central Sales Tax Act for inter-State consignment transfer...View More

Takeaway or pickup by Haldiram Snacks not liable to service tax 

CESTAT Allahabad quashes demand of service tax on ‘takeaway or pick-up’ service provided by Haldirams; Follows Tribunal decision in case of Bikanervala Foods which relied on dicta propound...View More

Denying refund of unutilized-credit lying at the time of factory closure, elucidates law on ‘binding-precedent’ 

CESTAT Chennai denies refund of unutilized Cenvat Credit lying in the books of the Assessee-Manufacturer at the time of closure of its factory premises; Interpreting Section 11B(2)(c) of the Central E...View More

Quashes demand on Inox Air for setting up Cryogenic Air Separation plant 

CESTAT Mumbai quashes service tax demand on supply of industrial gases and leasing of the equipment of Cryogenic Air Separation Plant (oxygen plant), ruling that assessee are not ‘absolute owner...View More

Permits exclusion from taxable value, electricity charges paid on tenant's behalf 

CESTAT Chennai in favor of Assessee, permits the exclusion of electricity charges paid on behalf of its tenant (BSNL) from the taxable value; Perusing the agreement entered by the Assessee with BSNL, ...View More