International Tax Ruling


Third Member upholds Nissan Motor's liability on salary paid directly to expats in INR 

CESTAT Chennai (Third Member) finds the observation of Member-Technical that even salary, bonus, allowances, and expenses paid by Nissan India (assessee) directly to secondees in INR, will form part o...View More

Dismisses Revenue's SLP challenging HC-order directing pre-deposit refund considering NCLT-order 

SC dismisses SLP by Revenue against order of Jharkhand HC which allowed refund of pre-deposit for excise appeals with interest citing extinguishment of statutory dues due to approval of reso...View More

Rules on extinguishment of claims post RP approval; Directs refund of pre-deposit 

Jharkhand HC allows appeals of assessee against rejection of refund of pre-deposit amount ‘only’ on the ground that claims of Revenue against the assessee pertaining to a period prior to i...View More

Thwarts Revenue’s attempt to deny MEIS-benefit basis change in handicrafts' classification 

Delhi HC quashes audit objections and summons issued by the Revenue pursuant to change in the HSN of handicraft articles made of marble, exported by the Assessee, from CTH 6815 to CTH 6802 that was mo...View More

Disposes Otis' contempt petition filed for non-compliance of Court's order w.r.t. pre-deposit refund 

Delhi HC disposes contempt petition moved by Otis Elevator Company (India) Ltd. against the Commissioner of Delhi VAT towards non-compliance with High Court’s previous order, directing...View More

Issues directions consistent with SC’s decision in Canon review petition 

Bombay HC disposes of writ petition impugning recovery order and issues directions consistent with SC decision in Canon India review petition wherein “it held that DRI officer is a “proper...View More

Affirms demand for importing Marble and Mosaic below MIP fixed by DGFT 

CESTAT Chennai upholds customs duty demand on assessee for importing Marbles and Mosaic below the Minimum Import Prices (MIP) (USD 60 and 80) set by DGFT Notifications No. 65 (RE-2010)/2009-2014 and N...View More

Upholds CAAR ruling on classification of Vivo's Integrated Circuit MEMS Microphones 

Delhi HC upholds ruling issued by Customs AAR (CAAR) in Revenue’s favour, holds that, ‘Integrated Circuit Micro Electro Mechanical System Microphones’ (MEMS) impo...View More

Demand not sustainable under BSS as show cause notice alleges OIDAR service 

CESTAT Delhi quashes demand of service tax for hosting services on finding that taxability under the category ‘Business Support Service’ (BSS) has not been reflected in the show cause noti...View More

Services provided in canteens maintained in factory exempt w.e.f Oct’ 13 

CESTAT Mumbai quashes service tax demand, in the extended period, on assessee (a canteen service provider) post October 22, 2013 as “services provided in relation to serving of food or beverages...View More