International Tax Ruling


Loading and unloading incidental to goods transportation not Cargo Handling Services 

CESTAT Kolkata holds that activity of transportation incidental with loading and unloading cannot be classified under cargo handling service (CHS), but transportation of goods where liability to pay t...View More

Upholds demand on notary, legal service, testing analysis, and certification 

CESTAT Delhi upholds the demand of service tax on notary charges and stamp expenses, finding that the assessee admittedly has incurred them as ‘legal consultancy services’ where 100% servi...View More

‘Branded goods’ value not includible while computing SSI exemption eligibility; Quashes demand 

CESTAT Chandigarh quashes demand of excise duty along with penalty, holding that the branded medicaments manufactured by Assessee cannot be included in the total value of clearances while computing th...View More

Dismisses review petition by Himalaya over classification of appetite-stimulant ‘Liv 52 Protec’ 

SC dismisses review petition seeking a re-look at whether ‘Liv 52 Protec’ manufactured by assessee (The Himalaya Drug Company) is classifiable under CETH 2309 as ‘Animal Fe...View More

Logistics for cargo transport by ICD falls under ‘Cargo Handling Service,' not BSS 

CESTAT Chennai rules that if an Inland Container Depot (ICD) provides road transportation services for import and export cargo, collects additional charges from service recipients, and accepts liabili...View More

‘LIV 52 Protec’ a hepato protective, liver-stimulant and classifiable as Ayurvedic Medicament 

CESTAT Bangalore classifies ‘LIV 52 Protec’ (the product) as an ‘Ayurvedic Medicament’ under Chapter sub-heading 300339 for the period upto February 2005 and under Chapter sub-...View More

Dismisses Himalya’s appeal on classification of ‘Liv 52 Protec’ 

SC dismisses appeal against CESTAT Bangalore order which classified ‘Liv 52 Protec’ as an ‘Ayurvedic Medicament’ instead of ‘Animal Feed Supplement’ classification ...View More

Cannot dissect Settlement Commission's order imposing interest for late duty payment for EO-default 

Delhi HC dismisses assessee-importer writ petition against the order of Settlement Commission passed u/s 127C(5) challenging  the impugned order imposing interest on delayed payment of ...View More

Citing strong prima-facie case, financial hardship, exempts Brewcraft from payment of pre-deposit 

Bombay HC exonerates Brewrcraft ( Assessee) from payment of pre-deposit until disposal of statutory appeal pending before the First Appellate Authority (FAA) acceding to Assessee’s submission of...View More

Directs for ‘fresh’ orders on pandemic period SCNs raising tax demand including Cesses 

Madras HC sets aside order seeking to recover service-tax along with Swatch Bharat Cess (SBC), Krishi Kalyan Cess (KKC) (cumulatively Cesses), interest and penalty on certain taxable services from ass...View More