International Tax Ruling


Quashes demand; Royalty for using 'brand name' not "additional consideration" for sale 

SC allows assessee’s appeal, royalty for using brand name "NOVINO" belonging to 'brand owner', not an additional consideration for sale of goods under Rule 5 of Central Excise (Valuation) Rules,...View More

Towers, doors being safety devices, constitute 'parts' of 'wind operated electricity generators' 

SC dismisses Revenue appeal, windmill doors and electrical boxes are components/parts of wind operated electricity generators, entitled to exemption benefit under Notification No. 06/2002-CE; Windmill...View More

Chocolate job-work pricing uninfluenced by loan advanced for machinery purchase by principal 

SC dismisses Revenue appeal, upholds price charged by job-worker for manufacture of chocolates on behalf of Nestle India Ltd; Rejects Revenue’s stand that sum of Rs 4.5 Cr advanced by Nestle inf...View More

Grants refund on exports; Proof of actual tax discharge by port inconsequential 

CESTAT grants refund under Notification No. 41/2007-ST of service tax paid towards Port and CHA services for export of goods; Refutes Revenue’s stand that absent documentary evidence of actual s...View More

Grants refund; Amount collected by Revenue, where 'tax' not leviable, constitutes 'deposit' 

CESTAT grants refund of service tax erroneously paid on port services availed in course of export transaction, since service rendered beyond / outside India; Rejects Revenue contention that assessee p...View More

Intermediate product for coloring toys excisable as 'paint'; Short shelf life inconsequential

CESTAT upholds Commissioner's findings, intermediate product manufactured by assessee after mixing various chemicals and used for coloring of toys, dutiable as 'paint' under CETH 32.08; Rejects assess...View More

Upholds Revenue classification; Denies 'Nil' rate benefit on manufactured rubber products 

CESTAT accepts Revenue classification of ‘processed rubber sheet’ and ‘compounded rubber cord’ under CETH 4005.90 and 4006.90 respectively, thereby denying NIL rate benefit to ...View More

Co-owners not jointly or severally liable for property leased in individual capacity 

CESTAT upholds ​Commissioner (Appeals) findings that co-owners of property not jointly or severally liable ​to service tax under “Renting of Immovable Property Service​"​ category; Notes...View More

Interprets ADD provisions in consonance with WTO obligations; No levy in "gap" period 

No anti-dumping duty (‘ADD’) can be imposed on imports made during the “gap period” between expiry of provisional ADD and imposition of final ADD; Rejects Revenue contention th...View More

Brokerage services to foreign re-insurance companies constitutes 'export'; Retained commission non-taxable 

Re-insurance services by broker to foreign re-insurers towards securing business in India constitutes ‘export', not taxable as ‘Insurance Auxiliary Service’ pre-2006; Rejects Revenue...View More