International Tax Ruling


Allows input service credit against Immovable Property Renting pre-April 2011, absent restriction 

CESTAT allows CENVAT Credit on Input Services used for mall construction, used for rendering output 'renting of immovable property service' pre-April, 2011 absent any restriction under definition of i...View More

Upholds non-exemption of China specific Transitional Safeguard Duty under Advance Authorisation pre-2015 

Bombay HC rejects assessee’s writ petition, China specific safeguard duty imposed u/s 8C of Customs Tariff Act, 1975 (CTA) on “Carbon Black” imports not exempt under Notification No....View More

SC : Relieves Pfizer; Imported drug classifiable as 'anti-bacterial chemical', not 'pre-mix animal feed' 

SC sets aside CESTAT order, ​"​Virginiamycin​"​ imported under brand name ​"STAFAC 1000" classifiable as anti bacterial/organic compound under Customs/Excise Tariff Heading 2941.90; Rejects ...View More

Upholds machinery parts classification under respective Tariff, despite meant for equipment assembly 

CESTAT upholds classification of individual agricultural machinery parts under respective Tariff items, even though same meant for agriculture, parts having independent entry in Custom Tariff will mer...View More

Employee recruitment for foreign clients constitutes 'export'; Non-taxable as "Manpower supply" / "BAS" 

CESTAT rules in assessee's favour, amounts received from foreign clients towards recruitment of employees to work in their organization, qualifies as 'export'; Notes that, assessee recruits candidates...View More

Upholds CESTAT findings; SSI not assessee's shadow company indulging in job-work undervaluation 

SC upholds CESTAT findings, no connivance between assessee and SSI unit to manufacture electric hair removers and dyers on job-work basis and pay excise duty at lesser rate; CESTAT had rejected Revenu...View More

Upholds VCES declaration rejection, where audit initiated, but incomplete on cut-off date

HC dismisses assessee’s writ petition, upholds rejection of declaration filed under Service Tax Voluntary Compliance Encouragement Scheme, 2013 (VCES), where matter was under audit consideration...View More

Dismisses Revenue appeal; Upholds MRP based valuation of 'footwear' cleared to institutional customers 

SC upholds CESTAT's findings, 'footwear' cleared in packages to institutional customers with MRP affixed on them, not exempted under Rule 34 of Packaged Commodity Rules, (PC Rules) to be valued u/s 4A...View More

Packages offered to airline customers not 'tour operator service', absent planning / scheduling 

Package tours in tie-up with Hotel chains, offered to customers who book tickets from airline’s (assessee’s) website, not taxable as ‘tour operator service’ u/s 65(105)(r) of F...View More

LB to determine imported 'optical fibre cable' classification for telecom operators 

CESTAT Larger Bench (LB) to decide whether optical fibre cable (OFC) merits classification under Customs Tariff Heading (CTH) 85.44 and hence eligible for exemption under Notification No. 24/2005, or ...View More