International Tax Ruling


Dismisses Revenue's petition denying additional ITC on stock-transfer for want of revised-return 

Karnataka HC dismisses petitions by Revenue against Karnataka Value Added Tax (VAT) Appellate/KVAT Tribunal order allowing assessee's additional claim of Input Tax Credit (ITC) on goods stock transfer...View More

Leasing of ISO-Tanks located abroad tantamount to ‘business- auxiliary-services’, attracts service-tax under RCM 

CESTAT Ahmedabad upholds order confirming service tax levy on the ISO tanks situated abroad taken on lease by the Assessee for storage and effective supply of Aluminium Chloride to customers located a...View More

Servers distinct from ‘Automatic-Data-Processing-Machines’, not restricted under Exim policy; Quashes confiscation, penalty 

CESTAT Kolkata upholds the classification of second hand “Data processing Server” with all standard Accessories namely Output Power Supply, Switching Power Supply, AC-DC converter & De...View More

Sustains liability as sub-contractor whilst dropping demand on services connected to distribution of electricity 

CESTAT Ahmedabad confirms liability on services provided as sub-contractor despite main contractors, IVRCL Infrastructure & Project Ltd. paying Service Tax on the entire amount by observing that &...View More

Quashes demand of service tax on cost sharing between group companies 

CESTAT Kolkata quashes demand of service tax on cost sharing between group companies under ‘Business Support Service’ on finding that “demand of service tax confirmed merely on the b...View More

Upholds ‘Mixed Xylene Isomers’ imported by Berger Paints under CTH 29024400 

CESTAT Kolkata classifies ‘Mixed Xylene Isomers’ under CTH 29024400, as declared in bill of entries by Berger Paints alongwith two other importers, rejecting the reclassification of revenu...View More

Second SCN issued on identical facts and issues as first one, but invoking different provisions, invalid 

Delhi HC quashes the second SCN issued u/s 28(4) of the Customs Act, 1962 issued after the SCN u/s 28(1) on the same factual matrix, same issue alleging mis-declaration in respect of same imported goo...View More

Relegates Assessees to post-SCN stage, in challenge to tax imposition on services provided to municipality 

Karnataka HC, in a batch of writ petitions, refuses to interfere with the SCNs issued by the Revenue, but quashes orders passed by the Adjudicating Authority and Appellate Authority in certain cases l...View More

Confirms imposition of differential duty on imported LED-Television setting aside confiscation and redemption fine 

CESTAT Mumbai dismisses appeal filed by the Assessee confirming imposition of differential duty on import of LED-Televisions by holding that the “….appellant has not been able to demonstr...View More

Dismisses Assessee’s appeal challenging classification of imported ‘reverse-gear-shift’ as ‘motor- vehicle-parts’ under Chapter-87 

SC upholds CESTAT, New Delhi’s ruling classifying reverse-gear-shift imported by the Assessee under Chapter 87 as ‘parts and accessories of motor vehicles’ rejecting Assessee’s...View More