International Tax Ruling


Parliament lacks residuary power to levy service-tax on‘lottery’; Strikes down Section 65(105)(zzzzn) 

Sikkim HC strike down section 65(105)(zzzzn) of the Finance Act, 1994,which classified the activity of “promotion, marketing, organising or in any other manner assisting in organising game of ch...View More

Drops penalty absent suppression and wilful-mis-statement, sustains interest liability for delayed payment of SAD 

CESTAT Kolkata, while dealing with a batch of appeals filed by the Assessee ,CHA, and Revenue, confirms payment of interest due to delayed payment of special-additional duty on import of raw sugar, bu...View More

Disposing imported Vehicles as ‘scrap’ not akin to sale; Allows exemption to Religious Trust 

CESTAT Kolkata holds that disposal of vehicles which were imported without payment of duty by availing the exemption benefit vide Ad-hoc Exemption Order No. 336 bearing F. No. 460/6/95-Cus.V dated Dec...View More

Following settled precedents, sustains Assessee’s classification of multimedia-speakers under CTH 8518 

CESTAT Kolkata allows Assessee’s appeal classifying imported multimedia speakers/computer speakers under CTH 851822/851829 declared by the Assessee as opposed to Revenue’s classification u...View More

E-rickshaw parts exempt from duty, classifiable as ‘parts, spares of motor vehicle’ 

CESTAT Kolkata classifies components and parts of Electric Tricycles / E-Rickshaw under CTH 87089900 ‘parts and spares of motor vehicles’ as opposed to classification favored by Revenue un...View More

Allows 67% rebate benefit on Civil Work where assessee reverses irregular CENVAT-credit taken 

CESTAT Kolkata quashes order that raised the demand for wrong availment of 67% abatement benefit on projects involving "Civil Work" and "Erection and Commissioning." as per Notification No. 01/2006; N...View More

'Aluminium Formwork Materials' correctly classifiable as ‘‘aluminium structures’, not ‘moulds’ 

CESTAT Hyderabad confirms the classification of 'Aluminium Formwork Materials' under CTH 76109090 as ‘aluminium structures (excluding prefabricated buildings) and parts of structures’, qua...View More

Invoking extended period for demand basis difference between ST-3 Return & balance sheet unsustainable 

CESTAT Kolkata partially allows the assessee’s appeal, setting aside the Rs 77 lakh service tax demand under ‘Clearing and Forwarding Agency Service' for the extended period, while upholdi...View More

Allows exemption on Samsung’s EHTP-unit debonding to DTA; Quashes Rs 149 cr demand 

CESTAT Allahabad upholds Samsung India’s appeal, overturning the Rs 149 crore customs duty demand, interest, and Rs. 14 crore penalty on de-bonding unutilized raw materials from its EHTP unit to...View More

SVB's Investigation Report not quasi-judicial decision or statutory order; Dismisses Hyundai India's appeal 

CESTAT Chennai holds that Investigation Report (IR) issued by Special Valuation Branch (CVB) “is not an appealable order”, in consequence finds appeal by Hyundai Motors India (Assessee) be...View More