International Tax Ruling


Conducting clinical trials for international pharmaceutical companies qualifies as ‘export’ 

CESTAT Ahmedabad holds that service of clinical trial on drugs for the foreign service recipient is ‘export of service’ and not taxable, therefore, quashes demand; Assessee is engaged by v...View More

Cutting, labelling, packaging of V-belts amounts to ‘manufacture’; Quahses CENVAT-credit recovery 

CESTAT, Mumbai allows CENVAT credit on cutting, labelling, relabeling, packaging, repackaging of Transmission belts, conveyor belt, trimming belt, construing the said activity as ‘manufacture&rs...View More

Grants refund to Microsoft-India on account of service exports; Observes satisfaction of triple test 

CESTAT Chandigarh grants refund to Microsoft- India (Asessee) classifying market support services provided to Microsoft-Singapore as ‘export of services’ as per the definition; Observes sa...View More

Dismisses objection sans fundamental alteration’ in right to appeal between DST and DVAT Acts 

Delhi HC holds Delhi Value Added Tax Act a ‘re-enactment’ of Delhi Sales Tax Act on finding no substantial modification or variation to the right of appeal; In turn, rejects the preli...View More

Declines petition filed against demand on expat salaries; Cites issue involves question of fact 

Punjab and Haryana HC refuses to entertain a writ petition filed against an order imposing IGST on salary paid to expat employees based on Northern Operating System verdict, for the reason that questi...View More

Amino acids, whey-protein-powder classifiable as ‘protein concentrates’; Dismisses Assessee’s appeal 

CESTAT Delhi dismisses Assessee’s appeal challenging the classification of amino acids, whey-protein under CTI 2106 90 90 with the heading ‘protein concentrates and textured protein substa...View More

Modifies Tribunal’s order enhancing turnover despite recording the findings in Assessee’s favor 

Allahabad HC modifies the order of Commercial Tax Tribunal confirming the enhancement of turnover, thereby accepting the taxable turnover reported by Assessee; Holds that since Tribunal recorded the f...View More

Quashes excise duty demand basis denial of cross-examination of witnesses 

Gujarat HC sets aside the order of various excise duty demands with interests and penalty, on the only ground that Assessee was denied the opportunity to cross-examine the witnesses by the Commissione...View More

Denies cross-examination of witnesses not relied upon before examining them as defence witnesses 

Gujarat HC quashes the order and remands matter of alleged clandestine manufacturing and clearance of goods back to the original authority upon noticing that the adverse order was passed by Revenue du...View More

Allows assessee's appeal against HC's refusal to permit belated Form-F submission; Quashes assessment/demand

SC allows assessee's appeals against the order of Andhra Pradesh HC which dismissed writ petition by dealer (assessee) seeking permission to submit ‘F’ forms w.r.t. interstate tr...View More