International Tax Ruling


Dismisses Revenue appeal; Managing / conducting distillery's entire business not "business support service" 

HC dismisses Revenue appeal, management & administration of entire business of manufacture and sale of liquor of distillery unit, albeit under Mill's name, not taxable u/s 65(104c) of Finance Act ...View More

Upholds demand on audio-visual equipment sale at higher price than import RSP

CESTAT upholds differential duty liability towards mis-declaration of Retail Sale Price (RSP) at the time of import of audio-visual equipment, sold subsequently at higher price to NCCF / Kendriya Bhan...View More

No exemption to jute bags bearing 'brand name'; Reason for affixation inconsequential 

CESTAT confirms denial of excise duty exemption on jute bags manufactured and supplied to State Govt agencies in terms of Jute Control Order issued under Essential Commodities Act, treating them as &l...View More

UPS classifiable as "IT Product"; Cannot invoke 'residuary entry' merely for higher revenue 

Bombay HC upholds classification of “600 VA Pure Sine Wave Home UPS” under Schedule Entry C-56 r/w Notification Entry-11 dated October 17, 2005 as ‘IT Product’; Rejects Revenue...View More

Grants input credit; Rules on 'dealer' vs 'goods' exemption under Rajasthan legislation 

SC upholds HC order, allows input tax credit (ITC) of raw material used by manufacturer of asbestos cement (A.C.) sheets and bricks that were exempt from tax vide Notification dated March 9, 2007 issu...View More

Penalty not imposable when fraud perpetrated by consultant embezzling service tax amount 

CESTAT grants partial respite to assessee, waives penalty on non-discharge of service tax owing to fraud by consultant, who embezzled the amounts entrusted to him for deposit in Govt. treasury; Reject...View More

Denies SSI exemption on gutkha manufacture; 'Brand' not restricted to third party 

SC denies SSI exemption under Notification No. 8/2001-CE on manufacture and sale of gutkha / pan masala containing chewing tobacco under the name “Crane Gutkha”; Rejects assessee’s s...View More

Upholds CESTAT finding; Absent Dept's exemption clarification, credit utilisation justified; Interest unsustainable 

HC upholds CESTAT observation that no interest payable under Rule 14 of CENVAT Credit Rules r/w Sec 11AB of Central Excise Act absent wrong availment of input credit / contravention of Rule 6(1) there...View More

Records supplemental findings on foreign 'finance arrangement' services taxability pending Third Member reference 

CESTAT accepts rectification of mistake application of assessee, Member (Judicial) renders supplemental findings on 3 issues for reference to Third Member in order to avoid miscarriage of justice as s...View More

Rejects title relinquishment to expired bonded goods; Upholds duty & penal liability 

CESTAT rejects assessee's claim for relinquishment of title to time expired warehoused goods for which duty already demanded u/s 72(1) of Customs Act, applies Bombay HC ratio in Videocon International...View More