International Tax Ruling


Upholds CHA work prohibition, license revocation for activities detrimental to nation's interest 

HC upholds prohibition of Customs House Agent (assessee) from operating at Customs Zone, under Regulation 21 of Customs House Agent Licensing Regulation 2004 (CHALR); Assessee allowed third parties to...View More

Rejects 'charitable institution' plea; Yoga / aerobic classes taxable as "Health & Fitness Service" 

CESTAT finds no merit in assessee’s appeal, upholds service tax liability on yoga and aerobics classes conducted by a charitable institution; Relies on coordinate bench decision in Osha Internat...View More

CESTAT LB to decide CD-ROMs software inclusion in imported CDMA mobiles valuation

SC remands matter to CESTAT Larger Bench to decide question of inclusion of value of CD-ROMs (software) in transaction value of imported CDMA cellular phones; Notes assessees’ contention that so...View More

Remands question of assessment of Powder Hair Dye sachet cartons u/s 4 / 4A 

CESTAT partially allows assessee’s appeal, quashes adjudication orders confirming differential duty demand on Powder Hair Dye (PHD) sachets packed in mono packs / cartons, u/s 4 of Central Excis...View More

Amendment Notification extending SSI exemption to 'arms & ammunition parts' not retrospective 

CESTAT dismisses assessee’s appeal, refuses to give retrospective effect to amendment extending SSI exemption benefit to parts falling under CH 93.06 or 93.07 (arms & ammunitions) of Central...View More

Upholds 'incremental' import value for replacement power-plant parts, absent "sale" by foreign-supplier 

SC rules in favour of assessee, quashes customs duty demand on import of replacement / refurbished parts of Gas Turbine Hot Section of a naphtha based power plant, under Long Term Assured Parts Supply...View More

Cannot suspend authorised courier's registration absent notice & hearing under Courier Regulations 

HC allows assessee's writ petition, authorisation / registration as 'authorised courier' cannot be suspended absent issuance of 'notice' proposing revocation within meaning of Regulation 14 of Courier...View More

Quashes penal proceedings against Flipkart for e-commerce sales to customers within State 

HC quashes orders imposing penalty on Flipkart and another assessee (seller on Myntra) for neither getting registered as ‘dealer’ nor filing returns nor maintaining true and correct accoun...View More

Accepts Revenue's 'public interest' justification; Upholds retrospective exclusions from export promotion Scheme 

SC rules in favour of Revenue, upholds exclusion of - (i) export turnover of SEZ / EOU / STP / EHTP units or products manufactured by them & exported through DTA units, (ii) supplies by one status...View More

Affirms concessional duty on branded cigarettes & no 'flow back' to manufacturer 

SC dismisses Revenue appeal, affirms Tribunal view that ‘Golden’s Style Filter King’ brand of cigarettes entitled to concessional duty benefit under Notification No. 201/85 and 78/86...View More