International Tax Ruling


Citing 'no pending investigation’, 'unreasoned order', directs Department to accept Assessee's SVLDRS declaration 

Delhi HC directs the Department to accept the declaration of tax liability made by Assessee under ‘Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS) upon finding (i) no proof on record t...View More

Hiring out film equipment involving 'transfer of right-to-use' not service; Directs refund 

Madras HC quashes order seeking to recover service tax on hiring out of cinematographic equipment such as cameras, lenses, generators, cranes to customers who in turn use the same for film&n...View More

Bill-printing, card-personalisation for telcos/banks, e-Seva/Governance to Govt. not taxable 

CESTAT Mumbai drops demand on bill printing services, card personalization services provided to leading telecom companies and banks, e-Governance and e-Sewa services outsourced by Govt.; Refuses to cl...View More

Quashes demand on travel Co. for meeting operational costs of overseas offices 

Delhi HC quashes Show Cause Notice (SCN) proposing to bring operational costs of overseas offices and tour operator services within the ken of service tax through Section 65(105)(n) of the Financ...View More

Following settled precedents, classifies Nokia's Small-Form-Factor-Pluggable as apparatus/machine 

Delhi HC allows Nokia’s (Assessee) appeal validating classification of imported Small-Form-Factor-Pluggable (SFP) under CTH 8517 6290 as opposed to Revenue’s purported classification under...View More

Invoking Excise Rule only for molasses from khandsari sugar manufacturers indicates non-application 

CESTAT Delhi quashes excise duty on molasses produced by a distillery on finding the SCN as ‘strangely worded’ since the “SCN does not even assert that the elements which make duty o...View More

Once Revenue accepts classification of ‘Tinted Float Glass’, re-classification by taking contrary approach is untenable 

CESTAT Delhi upholds Commissioner (A)’s order rejecting revenue’s case that Tinted Light Green Float Glass imported by Asahi India Glass (assessee) is classifiable under CTI 7005 21 10; As...View More

‘Add-on cards’ classifiable under CH 8473, attracting 20% duty; Upholds Revenue’s re-classification 

CESTAT Chennai upholds Revenue’s re-classification of ‘Add-on cards’ under CH 8473, attracting 20% excise duty, and differential duty demand for the period from October 1994 to Febru...View More

Sets-aside Safeguard Duty imposition on solar-cells and modules basis Notification disregarding HC’s stay 

CESTAT Delhi quashes demand of safeguard duty on solar cells and modules in view of Notification No. 1/2018-Customs (SG) dated July 30, 2018 (SD Notification); Assessee imported the goods (between Aug...View More

Cord blood bank collecting stem cells not ‘health care service’ liable to tax 

CESTAT Ahmedabad upholds demand of service tax on provision of preservation of stem cells or any other service by Cord blood banks and classifies the same as ‘taxable service’ instead of e...View More