International Tax Ruling


'Delegation Fee' charged by Association from members for seminars not taxable as ‘Convention Services' 

CESTAT Delhi restores the original order passed by Addl Commissioner that dropped the service tax demand on the ‘Delegation Fee’ charged by All India Distillers Association (assessee) from...View More

Upholding levy on interest income earned in hire-purchase transaction after 2006, deletes demand for prior-period 

CESTAT, Mumbai disposes of appeal filed by the Revenue upholding the demand for period post- 2006 that is falling outside the ambit of extended period of time invoked in the SCN but deletes demand of ...View More

EPS-ECU not classifiable as ‘automatic regulating and controlling apparatus’ but as ‘steering wheels, parts’ 

CESTAT Delhi dismissing 127 appeals of assessee, rules that ‘electronic control units for electronic power steering’ (EPS-ECU), sub-assembly of EPS-ECU and parts of EPS-ECU is classifiable...View More

SC to decide classification of Mitsubishi’s 'electronic control units' for power steering

SC issues notice in a batch of appeals by assessee against CESTAT Delhi order which held that "electronic control units for electronic power steering" (EPS-ECU) merit classification as ‘steering...View More

Rejects Assessee's request for penalty waiver post outstanding-liability conversion into instalments 

SC dismisses SLP against Punjab & Haryana HC order wherein assessee’s request for waiver of penalty came to be dismissed; Assessee pleads that at least the penalty imposed may be waived as i...View More

Dismisses writ seeking waiver of penalty 

Punjab & Haryana HC dismisses writ petition seeking waiver of penalty on noting that assessee’s request for conversion of outstanding liability into monthly instalments has been ‘allow...View More

Directs 12% interest for unreasonable delay in closing assessments & refund of erroneously paid export-duty 

CESTAT Kolkata directs Revenue to grant interest on refund of excess duty paid by Vedanta Ltd. (earlier known as Sesa Goa Ltd./Sesa Sterlite Ltd.)on export of iron-ore between February to March 2008, ...View More

Dismisses Revenue’s appeal allowing credit on construction-services for utilization towards renting-of-immovable property services 

Telangana HC validates Cenvat credit availed by the Assessee on inputs/input services on construction services towards discharge of output tax on renting-of-immovable property services invalidating th...View More

Dismisses Revenue's appeal on classification of goods for providing 'telecom-networking equipment' support-services 

SC dismisses appeal by Revenue challenging CESTAT order on classification of goods imported for providing support services in respect of telecommunication networking equipment; Assessee is in the busi...View More

Telecommunication networking equipment classifiable as ’Parts’ not ‘Apparatus’ 

CESTAT Mumbai rules on classification of import of telecommunication networking equipment as ‘apparatus’ or ‘parts’ and on analysing scope of relevant entries, section, chapter...View More