International Tax Ruling


Sales promotion, after-sale services in India for foreign clients qualify as "exports" 

Sales promotion of clients’ products in India and conducting market survey, after sale warranty services, constitute 'Business Auxiliary Service' (BAS); Such services provided on behalf of forei...View More

Quashes tax demand on Hindalco; Duty deposit u/s 11D applicable only prospectively 

HC allows writ, quashes demand notice of Rs 14.5 cr on Hindalco for recovery of excise duty with respect to electricity consumed captively u/s 11D of Central Excise Act for the period 1978-83; Demandi...View More

Refuses intervening with Tribunal's remand of composition entitlement against on-going works contract 

HC dismisses assessee’s appeal, refuses to interfere with Tribunal decision on entitlement of Composition scheme for ongoing contracts executed pre-June 2007, absent any question of law; Tribuna...View More

VAT not leviable on 40% of restaurant bill liable to service tax 

HC allows revision application under Uttarakhand VAT Act, no VAT leviable on 40% of restaurant bill exigible to service tax; Central Govt vide Notification dated June 6, 2012 amended Service Tax (Dete...View More

Rejects Revenue appeal; 'Testing & Analysis' in India for foreign clients constitutes 'export' 

Rendition of inspection, testing and analysis services by Technical Inspection and Certification Agency in India for clients situated abroad amounts to export of service; HC rejects Revenue's contenti...View More

Separate penalties on partner & partnership firm debatable; Refers to Larger Bench 

Bombay HC admits appeals, requests Chief Justice to refer question of imposition of simultaneous penalties on both Partner and Partnership Firm u/s 112(a) of Customs Act to Larger Bench; Issue debatab...View More

Foster's bottling agreement with contract manufacturers not franchise or IPR service 

CESTAT grants service tax relief to SKOL Breweries Ltd (assessee), owner of "Foster" brand, for contract manufacturing; Manufacturing by Contract Bottling Unit (CBU) under assessee’s brand name ...View More

Invokes principle of estoppel; Can't curtail LOP extension abruptly though against FTP 

HC strikes down Board of Approval (BoA) decision curtailing validity of Letter of Permission (LoP) granted to Textile Export Oriented Unit, invoking principle of promissory estoppel; BoA for SEZ / EOU...View More

SKD imports liable to Anti-Dumping Duty; Applies Customs Tariff Interpretation Rules 

CESTAT Third Member dismisses assessee’s appeal, Anti-Dumping Duty (ADD) leviable on goods imported in semi knocked down (SKD) condition; Rule 2(a) of General Rules of Interpretation of First Sc...View More

Computer training institute not issuing training certification, taxable; Distinguishes Delhi HC ruling 

CESTAT upholds Adjudicating Authority’s order, imparting of computer training taxable as ‘commercial training or coaching service’ u/s 65(105)(zzc) of Finance Act; Rejects assessee&r...View More