International Tax Ruling


Allows assessee writ appeal; Affiliation fees collected by Bangalore University not taxable 

Allows assessee writ appeal; Affiliation fees collected by Bangalore University not taxable ...View More

Cannot absolve from CST levy as transaction of Poshahar-supply qualifies as inter-state sales 

Punjab & Haryana HC dismisses writ petition challenging Tribunal’s order levying Central Sales Tax (CST) on stock transfer between one branch of assessee with another in Faridabad and Patna,...View More

Upholds validity of WB Entry Tax Act, 2012; Sets-aside Single Judge order 

Calcutta HC (Division Bench) allowing batch of appeals by State of W.B., sets aside the Single Judge judgment dated June 24, 2013 that declared the West Bengal Tax on Entry of Goods into Local Areas A...View More

‘ELISA Test Kits for food testing’ are not ‘Diagnosis Kits’ ; Disallows exemption 

CESTAT Delhi upholds the orders of lower forums that assessee importing “ELISA Test Kits for food testing” is not eligible to claim exemption, finding that same cannot be treated on par wi...View More

Receiving Volvo’s packing material with effective custody & possession for goods transport not taxable 

CESTAT Chennai holds that supply of packing material by Volvo to assessee for transporting goods manufactured by assessee like break, assemblies, parts of motor, vehicles etc, do not constitute the se...View More

SSI exemption not barred if use of brand name belonging to other is fortuitous 

CESTAT Chennai holds that fortuitous use of brand name similar to others or where the brand name belonged to others is not a bar for SSI (Small Scale Industries) exemption under Notification No. 8/200...View More

‘Merely invoking’ extended-period sans ‘positive act’ of suppression against settled principles 

CESTAT Delhi quashes order seeking to recover CENVAT credit, service tax demand as also interest and penalty on payment made to commission agents on export of goods for period under dispute (September...View More

Ex-Servicemen Welfare Co-operative Society eligible for 75% tax exemption on manpower recruitment service 

CESTAT Delhi holds that Assessee, a Ex-Servicemen Welfare Co-operative Society providing manpower recruitment services, is eligible for benefit under Notification No. 30/2012 (Notification) which exem...View More

Importer eligible for excess duty refund if Ex-bond BoE delay resulted from ICEGATE error 

CESTAT Chennai dismisses Revenue’s appeal, upholds the Commissioner (A)'s order refunding the assessee 10% excess duty paid on Split AC imports, as increased by Notification No. 67/2018, during ...View More

Directs de novo proceedings on SCN over cosmetics export to USSR 

Delhi HC impugning Show Cause Notice (SCN) which created duty demand for failure to fulfil export obligation (EO) relating to minimum 20% of assorted cosmetics to Union of Soviet Socialist of Republic...View More