International Tax Ruling


SC dismisses appeal by Revenue on mobile cover classification following its order in Samsung 

SC dismisses Revenue's appeal stating "It is stated at the bar that identical matters have been dismissed by this Court in the case of Padget Electronics Pvt. Ltd. and M/s Samsung India Electronics Pv...View More

Citing delay, dismisses appeal by Flextronics Technologies over receivers, microphone classification 

SC dismisses assessee-importer’s challenge to CESTAT Chennai decision to novo adjudicate classification of ‘receivers’, ‘microphones’ (goods) of cellular phones imported ...View More

Citing delay, dismisses appeal by Flextronics Technologies over receivers, microphone classification 

SC dismisses assessee-importer’s challenge to CESTAT Chennai decision de novo adjudicate classification of ‘receivers’, ‘microphones’ (goods) of cellular phones imported ...View More

Quashes Revenue's Base-Oil classification as HSD applying test of “preponderance of probability” & not “most-akin” 

SC allows Assessee’s appeal against Gujarat HC judgment which held that imported Base Oil is classifiable as High Speed Diesel (HSD - a prohibited item) on the basis of laboratory tests; The imp...View More

Directs CBIC Drawback Division to consider Vedanta's representation for including 'Clean Environment Cess' 

Delhi HC disposes writ petition against rejection of Vedanta’s (assessee) application seeking duty drawback (DD) of Clean Environment Cess (the Cess) on coal used as a raw material, during the c...View More

Rejects applicability of CBIC’s tax effect circular on appeals involving smuggling and confiscation 

Meghalaya HC rejects Assessee’s invocation of CBIC’s tax effect Circular:390/Misc./30/2023-JC dated 2nd November, 2023 that prescribes a minimum threshold tax demand of Rs 1 Crore for the ...View More

Exempting maintenance-and-repairs-services to electricity lines pre-negative-list regime, sustains liability as works-contract post-negative-list 

CESTAT Allahabad exempts service-tax liability on maintenance and repair facilities provided to State Electricity Board prior to 1st July 2012; Squarely follows the ruling of CESTAT New Delhi in a ple...View More

Endorsing Assessee’s services classification as GTA, exonerates transaction from tax liability under cargo-handling 

CESTAT Delhi allows Assessee’s appeal endorsing the classification of its services as Goods-Transport-Agency defined u/s-65B(26) of Finance Act, 1994 as opposed to Revenue’s proposal to le...View More

Drops demand against advertising service provider for difference in P&L-return figures; Allows credit on lease rentals 

CESTAT Allahabad drops demand against the Assessee, providing advertising services on unipole/rooftop for alleged evasion of service tax on the ground of difference in figures of Profit & Loss A/c...View More

Remands matter as order not ‘properly served’ on Assessee 

CESTAT Chennai remands the matter of excise duty demand on assessee, holding that the order-in-original was not properly served on the Assessee; Observes that while the SCN was served at the address a...View More