International Tax Ruling


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

Rebate appeal maintainable before Tribunal; Exclusion of Tribunal's jurisdiction must be 'express' 

HC allows writ, service tax rebate appeals maintainable before Tribunal u/s 86 of Finance Act, 1994 (Act); Parliament always intended that appellate remedy be available in respect of refund and rebate...View More

Third Member confirms liability; Sub-contractor's obligation not absolved by main-contractor's tax discharge 

CESTAT Third Member concurs with division bench, sub-contractors providing commercial or industrial construction services to main contractor, liable to discharge service tax independently; CBEC Circul...View More

Rebate appeal not maintainable before Tribunal; Excise restrictions applicable to Finance Act 

Service tax rebate appeals not maintainable before Tribunal, in terms of Sec 86 of Finance Act; Sec 86 mandates Tribunal to exercise same powers and follow same procedure as in case of Central Excise ...View More

Rejects sale price abatement on 'special' dealer discount, Denies cross-model discount utilization 

CESTAT upholds Rs 59 Cr duty demand with Rs 45 Cr penalty on Tata Motors Ltd, denies cross-model utilization of “special discounts” to dealers as reduction in transaction value of cars u/s...View More

Dismisses writ; Deposit of 'accepted liability' mandatory to approach Settlement Commission 

Delhi HC dismisses writ, deposit of “accepted duty” by importer mandatory for approaching Settlement Commission u/s 127B of Customs Act; Rejects assessee’s contention that absent dut...View More

Allows Sony India's SAD refund filed beyond 1 year; Limitation period inapplicable 

HC allows Sony India’s Special Additional Duty (SAD) refund claim beyond 1 year, limitation period not applicable; SAD imposed as India’s response to offset any advantage that importers mi...View More