International Tax Ruling


Quashes 'Public Notice' restricting BoE amendment only through appeal mode; Directs reconsideration 

Madras HC allows Bharti Airtel's writ petition against the Public Notice No.88/2019 (PN) and the order based on which Revenue rejected Assessee’s request for amending Bill of Entry (BoE), inferr...View More

Toast classifiable as "Rusk" not "Bread"; Dismisses Parle Agro's review: Affirms Tribunal's findings 

Orissa HC (Cuttack) dismisses review petition filed by Parle Agro Pvt. Ltd. (Assessee) against Tribunal ruling w.r.t. classification of its product (toasted bread) as “Rusk”, finds no subs...View More

Optional ‘Fleet Management Services’ independent to motor-vehicle leasing not liable to VAT 

Karnataka Appellate Tribunal (VAT) quashes the assessment order passed by Dy. Commissioner that raised an additional demand of VAT on Fleet Management Services (FMS) provided by the assessee [operatin...View More

Optional ‘Fleet Management Services’ independent to motor-vehicle leasing not liable to VAT 

Karnataka Appellate Tribunal (VAT) quashes the assessment order passed by Dy. Commissioner that raised demand of VAT on Fleet Management Services (FMS) provided by the assessee as an optional service ...View More

Affirms demand u/s 11D where assessee made part-payment of duty disclosed under SVLDRS 

Madras HC, in a matter where assessee’s SVLDRS-1 declaration was accepted, upholds the order confirming excise duty determined u/s 11D of the Central Excise Act, 1944, as assessee only made part...View More

Dismisses Revenue's review in Boeing-India case w.r.t. demand on reimbursements to seconded employees 

SC dismisses Revenue’s review petition against earlier order dismissing its appeal assailing the order of CESTAT Delhi which ruled in favour of Boeing India (Assessee) and dropped the demand of ...View More

Remands matter on the condition of payment of 25% of disputed Service Tax amount

Madras HC allows Assessee to file statutory appeal before the Appellate Authority (Commissioner) on the condition of depositing 25% of the disputed tax amount, thereby quashes the order demanding Serv...View More

Quashes demand on services relating to setting-up of Koldam Hydropower Station on Satluj river 

CESTAT Chandigarh sets aside service tax demand under the head ‘manpower recruitment or supply agency’ service for setting up of Hydro Electric Power Project on finding that supply of manp...View More

SCN unnecessary as Sun Pharma settled duty and interest before its issuance 

CESTAT Chandigarh holds that where the assessee (Sun Pharma Medication Pvt. Ltd) has paid all the duty and interest before the issuance of SCN, the SCN itself should not have been issued; States that ...View More

Electrical parts made as per Railway's design classifiable under CH 86; Follows Westinghouse ruling 

CESTAT Chennai upholds the classification declared by assessee for certain electrical machinery parts and accessories cleared to Railways under Chapter 86 (CETH 86079100) of Central Excise Tariff Act,...View More