International Tax Ruling


SC to decide classification of Mitsubishi’s 'electronic control units' for power steering

SC issues notice in a batch of appeals by assessee against CESTAT Delhi order which held that "electronic control units for electronic power steering" (EPS-ECU) merit classification as ‘steering...View More

Rejects Assessee's request for penalty waiver post outstanding-liability conversion into instalments 

SC dismisses SLP against Punjab & Haryana HC order wherein assessee’s request for waiver of penalty came to be dismissed; Assessee pleads that at least the penalty imposed may be waived as i...View More

Dismisses writ seeking waiver of penalty 

Punjab & Haryana HC dismisses writ petition seeking waiver of penalty on noting that assessee’s request for conversion of outstanding liability into monthly instalments has been ‘allow...View More

Directs 12% interest for unreasonable delay in closing assessments & refund of erroneously paid export-duty 

CESTAT Kolkata directs Revenue to grant interest on refund of excess duty paid by Vedanta Ltd. (earlier known as Sesa Goa Ltd./Sesa Sterlite Ltd.)on export of iron-ore between February to March 2008, ...View More

Dismisses Revenue’s appeal allowing credit on construction-services for utilization towards renting-of-immovable property services 

Telangana HC validates Cenvat credit availed by the Assessee on inputs/input services on construction services towards discharge of output tax on renting-of-immovable property services invalidating th...View More

Dismisses Revenue's appeal on classification of goods for providing 'telecom-networking equipment' support-services 

SC dismisses appeal by Revenue challenging CESTAT order on classification of goods imported for providing support services in respect of telecommunication networking equipment; Assessee is in the busi...View More

Telecommunication networking equipment classifiable as ’Parts’ not ‘Apparatus’ 

CESTAT Mumbai rules on classification of import of telecommunication networking equipment as ‘apparatus’ or ‘parts’ and on analysing scope of relevant entries, section, chapter...View More

Dismisses Revenue's SLP against HC judgment quashing demand on gates manufactured for Hydroelectric project 

SC dismisses Revenue’s SLP against Madhya Pradesh HC judgment that quashed central excise duty demand on various gates and other items fabricated from iron and steel items particularly for Hydro...View More

Dismisses Revenue’s appeal against order quashing demand on access to 'bowling alleys' 

SC dismisses Revenue’s civil appeal against CESTAT order which quashed ST demand on income earned by ‘Blu-O Centres’ for providing access to bowling alleys; After condoning delay in ...View More

Quashes ST demand on income earned by ‘Blu-O Centres’ for providing access to bowling alleys 

CESTAT Delhi holds that the income received by the assessee from bowling alley would be covered under section 66D(j) of the Finance Act and, therefore, would not be leviable to service tax; However, s...View More