International Tax Ruling


Upholds levy of differential duty on account of classifying ‘reverse-gear-shifts’ as ‘transmission-shafts’ under Chapter-84 

CESTAT New Delhi dismisses Assessee’s appeal rejecting the classification of imported Fork/Yoke 5th and reverse gear shift, as internal parts of automotive engine/Automotive classifiable as Tran...View More

Cannot deny IGST refund despite availing duty drawback; Follows Amit Cotton

Madras HC allows refund claim by assessee-exporter of IGST towards zero rated exports by following a few precedents, one among them is Gujarat HC decision in case of Amit Cotton Industries; Asses...View More

‘Call Free Allowance’ waiver offered by Airtel to employees not taxable; Quashes Rs 125 cr penalty 

CESTAT Chandigarh quashes service tax demand, interest and penalty of Rs 125 crore on Bharti Airtel u/s 78 of the Finance Act, 1994 on the amount of ‘Call Free Allowance’ (CFA) waiver give...View More

IT support services to IIM’s/XLRI not Commercial-Training-or-Coaching-Centre services, but ‘BAS’; Drops demand 

CESTAT Chandigarh drops demand against Assessee classifying services of providing IT infrastructure and other support services to institutions like IIM, Kozhikode and XLRI, Jamshedpur as ‘Busine...View More

Quashes service tax on Shipping Corp. for provision of ships to charterers sans taxability test 

CESTAT Mumbai quashes service tax demand on assessee providing ships on charter hire basis for transportation of crude into India on finding that “The test of taxability is lacking”; Durin...View More

Grants Tata Steel refund of CENVAT-credit for Education and SHE Cess under transitional provisions

CESTAT Mumbai allows refund of CENVAT credit arising out of balance of Education Cess and Secondary & Higher Education Cess as per the ER-1 for the month of June 2017, u/s 142(3) & (9) of the ...View More

Services to clients for setting-up stalls at exhibitions constitutes ‘composite works contract service’ 

CESTAT Delhi quashes differential duty demand on assessee under the heading ‘Pandal and Shamiana services’ for the period prior to or after June 01, 2007 on the strength of Supreme Court d...View More

Restrains issuance of further summons basis investigation against vendor noting non-consideration of reply 

Gujarat HC directs withdrawal of summons issued u/s-108 of the Customs Act,1962 by the Commissioner of Customs, who was impleaded in personal capacity, noting failure to consider the reply filed by th...View More

Quashes order emanating from show cause notice already set aside in Vos Technologies 

Delhi HC quashes order passed on the basis of a Show Cause Notice (SCN) which was already set aside in the matter of Vos Technologies in a bunch of 47 petitions due to ‘enormous’ delay in ...View More

Service is exported if recipient is abroad, even if provided within India; Quashes demand, allows refund 

Madras HC sets aside the orders of Asst. Commissioner and Addl. Commissioner raising a demand of service tax on export of certain services by Assessee to its subsidiary group company Hypertherm (S) Pt...View More