International Tax Ruling


‘Steel Tube Fitting-Tees, Crosses' classifiable under 'specific' category; Dismisses Revenue's appeal 

SC rejects Revenue’s civil appeal, upholds CESTAT Mumbai ruling that ‘Stainless Steel tube fitting – Tees, Crosses’ would be covered under CTI 7307 22 00-‘Threaded elbows...View More

Classifies ‘Stainless Steel tube fitting – Tees, Crosses’ under CTI 73072200 

CESTAT reverses revenue’s re-classification of ‘Stainless Steel tube fitting – Tees, Crosses’ from CTI 7307 29 00 to CTI 7307 22 00 citing that the later is a fitting heading; ...View More

Hyundai eligible to credit on road-side-assistance, however, CENVAT not available on investment-study

CESTAT Chennai permits Hyundai-Motors (Assessee) to avail credit on services relating to road side assistance (RSA) provided to customers in the event of a breakdown as the “…cost of RSA ...View More

Deposit by Declarant absent appeal against OIO an ‘amount-in-arrear’; Grants relief 

Gujarat HC directs Revenue to issue revised discharge certificate (Form SVLDRS-3) specifying the amount remitted by Assessee who accepted the demand imposed in Order in Original (OIO) refraining to fi...View More

Grants relief to PVR; Dismisses Revenue’s appeal w.r.t. service-tax applicability on F&B-sale inside multiplex 

SC dismisses Revenue’s SLP against CESTAT Delhi ruling which held that “no service tax can be charged on the sale of food stuff in the PVR complex to the viewers of the movie”; Earli...View More

Drops demand on sale of food/beverages inside multiplexes/theatres by PVR 

CESTAT New Delhi allows PVR’S(Assessee) appeal challenging the levy of service tax on sale of food/beverages by PVR inside multiplexes and theatres; Dropping a demand of more than Rs 24.91 Crore...View More

Restrains coercive-steps till adjudication of SCN seeking solvent-based adhesive confiscation; Disposes SLP 

SC in appeal against challenge to Show Cause Notice (SCN) by Customs Authorities under Narcotics Drugs and Psychotropic Substances Act for confiscation of ADCOTE 545S containing Methyl Ethyl Ketone (M...View More

Dismisses challenge to SCN for confiscation of ADCOTE 545S containing Methyl Ethyl Ketone 

Bombay HC dismisses challenge to validity of show cause notice issued by Customs Authorities Narcotics Drugs and Psychotropic Substances Act (NDPS Act) regarding confiscation of export of ADCOTE 545S ...View More

Quashes Rent-a-Cab service demand on ITC Sonar for merely collecting fare from non-paying guests 

CESTAT Kolkata sets aside the demand of rent-a-cab service on ITC Sonar (assessee), noting that assessee collecting cab fare from guest and paying directly to the cab service provider without retainin...View More

No SAD credit demand when excise duty paid exceeds reversible credit; Cites revenue neutrality 

CESTAT Bangalore holds that where assessee has paid excise duty higher than the reversable CENVAT credit, there is no Revenue loss and therefore, CENVAT credit of additional duty of customs (SAD) avai...View More