International Tax Ruling


Dismisses Revenue’s appeal against exemption on nutritional-food-product supplied under Govt's scheme 

SC dismisses Revenue’s appeal against CESTAT ruling granting excise duty exemption to manufacture and supply of “Blend of Critical Processed Materials” (BCPM), a nutritional food pro...View More

Amount paid by Mining lease holder to ‘Governmental authorities’ for ‘environmental rehabilitation’ taxable 

CESTAT Delhi, citing ‘The Polluter Pays’ principle from Rio Declaration on Environment and Development, holds that the amount paid by J K Lakshmi Cements (assessee) towards District Minera...View More

Interest on amount refunded after Tribunal quashed demand payable from payment date 

CESTAT Delhi holds that interest on refund sanctioned pursuant to Tribunal’s ruling in assessee’s favour and against which SC has dismissed revenue’s appeal, is payable from the date...View More

Raps Refund Sanctioning Authority for making assessee suffer ‘irregular’ adjudication-process after Tribunal’s favourable order 

CESTAT Mumbai directs the revenue to refund the amount consequent upon CESTAT’s favourable order alongwith interest after the same was refused by the Refund Sanctioning Autho...View More

Quashes demand, penalty for MRP alteration for rule misapplication, lack of evidence against importer 

CESTAT Delhi quashes order confirming duty demand, penalty and confiscation under rule 5 of Central Excise (Determination of Retail Sale Price of Excisable Goods) Rules 2008 for alteration of MRP stic...View More

Dismisses Revenue's appeal treating in-flight F&B supply to airlines as ‘Outdoor Catering Service’ 

SC dismisses Revenue’s appeal against CESTAT ruling which held that ‘supply of food & beverages' (F&B) to the international as well as domestic flights is not ‘Outdoor Cateri...View More

Allows Mahindra’s writ challenging entry-tax levy on freight & insurance charges for stock-transfers 

Madras HC quashes orders passed by Revenue imposing differential tax demand that included freight and insurance charges on cars stock transferred by Mahindra & Mahindra Ltd. (Assessee) from M...View More

Quashes service tax demand on reimbursable expenses; Follows Intercontinental Consultants 

Madras HC in writ petition pertaining to service tax demand on reimbursable expenses quashes demand for prior period (i.e. from April 04, 2011 to May 13, 2015) in light of SC judgment in Intercontinen...View More

Pre-stressed Concrete Sleepers, manufactured in regular course, supplied to Indian Railways, not works-contract 

Andhra Pradesh HC sets-aside order classifying the contract to manufacture and supply pre-stressed concrete (PSC) sleepers to Indian railways (IR) as ‘works-contract’ under the purview of ...View More

Extracting minerals under Turnkey-contract ipso facto ‘Mining’ under specific clause, taxable from enacted date 

CESTAT Ahmedabad holds that the activities of assessee excavating 'lignite' minerals under a composite turnkey contract, would fall under the ‘mining’ under clause (zzzy) of section 65(105...View More