International Tax Ruling


Sets aside assessment, holding enforcement officers lack authority to assess without proper delegation 

Delhi HC, in a batch of appeals quashes all assessment orders passed u/s-32 and 33 of the Delhi VAT Act, 2004 holding them to be jurisdictionally invalid as they were issued by audit/enforcement offic...View More

Quashes revival of VAT Assessment against Indian Oil- Adani JV citing statutory procedural infractions 

Orissa HC, noting “…serious flaw in application of statutory provisions..” of the OVAT Act, quashes the VAT Audit Assessment Order and the notice in Form VAT-306, issued against Ind...View More

Sanctions Goldman Sach interest on delayed refund of unutilized CENVAT-credit 

Karnataka HC allows Goldman Sachs petition seeking interest on belated sanction of refund for unutilized CENVAT credit from October, 2007 to June, 2017; Refund was sanctioned during March, 2009 to Jun...View More

Holds Xiaomi liable on patent license-fees as ‘beneficial owner’ of parts imported by CMs 

In the 124-page detailed ruling, CESTAT Chennai upholds differential duty demand plus interest on Xiaomi India and its Contract Manufacturers (CMs) by including royalty and license fees paid to IPR ho...View More

Royalty/License fees on imported components by contract-manufacturers taxable; Holds Xiaomi-India liable as ‘beneficial owner’ 

In the 124-page detailed ruling, CESTAT Chennai upholds differential duty demand plus interest on Xiaomi India by including royalty and license fees paid to IPR holders (Xiaomi China and Qualcomm Inc....View More

Classifies Omega-3 Fish Oil as ‘Inter-esterified Oil’; Drops Extended Limitation & Penalties 

CESTAT Chennai sets aside demands and penalties against Assessee, holding that “Fish Oil – Ethyl Ester” enriched with Omega-3 fatty acids is correctly classifiable under CETH 151610 ...View More

Holds ‘Holi-Balloons’ classifiable as festive-articles, not toys; Rejects Revenue’s valuation challenge 

CESTAT Chandigarh dismisses Revenue’s appeal and upholds Commissioner (Appeals)’ order classifying “Holi balloons” imported by M/s Goyal Brothers (Assessee) under CTH 9505 90 9...View More

Yoga training by Sivananda Ashram taxable prior to 2012; Remands for re-examination of exemption post-2012 

CESTAT Bangalore, iwhile deciding two appeals, partly upholds service tax demand on yoga training, teacher training courses (TTC/ATTC), and Vastu Shastra courses conducted by the Assessee holding that...View More

Allows CENVAT-credit on foreign remittance, hotel, hospitality & air travel services; Denies for rent-a-cab 

CESTAT Mumbai, in a composite order disposing three connected appeals, allows Unichem Laboratories Ltd. (Assessee) to avail CENVAT Credit on input services including foreign remittances, hotel accommo...View More

Absent contemporary uniform policy, Customs cannot subjectively brand products as ‘Adult Toys’ for seizure 

Delhi HC holds that Customs offilcials cannot, in the absence of a uniform and contemporary policy, seize imported ‘Face Rollers’ by subjectively branding them as ‘adult toys’ ...View More