International Tax Ruling


Lumpsum royalty on trademarks / technical know-how unrelated to imports, not liable to duty 

Lumpsum royalty paid for “trademark usage” and “technical know-how” to related foreign entities not liable to customs duty towards goods imported under separate agreement; Reje...View More

Allows Nokia's writs; Deletes 'best judgement' assessments based on Company's accounts books 

HC allows Nokia India Pvt. Ltd’s writ petitions under Art. 226, assessment orders for AYs 2006-07 to 2012-13 under Tamil Nadu VAT Act vitiated by serious infirmities in decision making process, ...View More

Interprets word "et cetera"; Bonafide concessional purchase cannot attract penalty under CST law

Purchase of ‘Hut Material’ from outside State for bridge construction under bonafide belief that such goods fall under the expression "Stores material, consumable etc" (as mentioned in reg...View More

Unjust enrichment principle applicable when depreciation claimed on refund amount 

CESTAT grants partial relief to Airliner, allows customs duty refund u/s 27 of Customs Act to the extent of undepreciated amount of imported goods in Books of Accounts; Amount paid by assessee pursuan...View More

Bituminous vs Steam coal classification controversy referred to Larger Bench 

2 Member Chennai CESTAT bench refers to Larger Bench, issue of classification of coal imported for use in manufacture of electricity as ‘Steam Coal’ under sub-heading 27011920 or as &lsquo...View More

Interprets "Management Consultancy" expansively; Management Advisory services taxable u/s 65(65) r/w Sec 65(105)(r) pre-2007 

Advice / assistance on commercial aspects / current developments / import and export policy of India / economic & political scenarios / other similar activities to foreign companies taxable as &ld...View More

Manufacture under customs bond = imports, CVD concession prima facie ineligible; Upholds pre-deposit 

Barge vessels manufactured by Shipbuilding Company under customs bond at par with imports, ineligible for concessional excise duty rates / exemption on clearance; Rejects assessee’s claim of 2% ...View More

Refund hit by unjust enrichment when imported goods assessable at MRP 

CESTAT rejects assessee's refund claim, duty burden deemed to be passed where goods assessable on MRP basis, as held by Mumbai Tribunal in Shree Baidyanath Ayurveda Bhavan Ltd; Mere non-declaration of...View More

Services in Continental Shelf and EEZ pre-2009, not taxable retrospectively, grants refund 

CESTAT allows refund u/s 11B of Central Excise Act, 1944, of service tax paid ‘under protest’, on survey undertaken in non-designated areas, pre- 2009; Rejects Revenue’s contention t...View More

Royalty payable on manufactured goods sale not includible in inputs' import value 

Royalty in respect of technical know-how paid on sale of manufactured goods, viz. compressed air & gas / construction & mining equipment, not includible in assessable value of imported inputs;...View More