International Tax Ruling


Quashes demand, penalty for MRP alteration for rule misapplication, lack of evidence against importer 

CESTAT Delhi quashes order confirming duty demand, penalty and confiscation under rule 5 of Central Excise (Determination of Retail Sale Price of Excisable Goods) Rules 2008 for alteration of MRP stic...View More

Dismisses Revenue's appeal treating in-flight F&B supply to airlines as ‘Outdoor Catering Service’ 

SC dismisses Revenue’s appeal against CESTAT ruling which held that ‘supply of food & beverages' (F&B) to the international as well as domestic flights is not ‘Outdoor Cateri...View More

Allows Mahindra’s writ challenging entry-tax levy on freight & insurance charges for stock-transfers 

Madras HC quashes orders passed by Revenue imposing differential tax demand that included freight and insurance charges on cars stock transferred by Mahindra & Mahindra Ltd. (Assessee) from M...View More

Quashes service tax demand on reimbursable expenses; Follows Intercontinental Consultants 

Madras HC in writ petition pertaining to service tax demand on reimbursable expenses quashes demand for prior period (i.e. from April 04, 2011 to May 13, 2015) in light of SC judgment in Intercontinen...View More

Pre-stressed Concrete Sleepers, manufactured in regular course, supplied to Indian Railways, not works-contract 

Andhra Pradesh HC sets-aside order classifying the contract to manufacture and supply pre-stressed concrete (PSC) sleepers to Indian railways (IR) as ‘works-contract’ under the purview of ...View More

Extracting minerals under Turnkey-contract ipso facto ‘Mining’ under specific clause, taxable from enacted date 

CESTAT Ahmedabad holds that the activities of assessee excavating 'lignite' minerals under a composite turnkey contract, would fall under the ‘mining’ under clause (zzzy) of section 65(105...View More

Allows CENVAT credit on various input services used in manufacture and clearance of chemicals 

CESTAT Mumbai allow CENVAT credit in respect of various input services used in or in relation to the manufacture and clearance of Miscellaneous Chemicals falling under chapter 38 of Schedule I of Cent...View More

For non-taxable service, invoice stating amount includes service tax doesn't prove assessee collected it 

CESTAT Delhi holds that where service by assessee for causing sale of immovable property during the relevant period of 2007 is not taxable at all, commission received by assessee as per the agreement ...View More

Forcing re-classification without speaking order by proper officer inappropriate; Allows Daikin’s appeal 

CESTAT Mumbai, in a matter of classification of Daikin’s‘split air conditioners incorporating refrigerating unit with dual function (cooling and heating)’, holds that an assessing of...View More

Charitable Society guiding ex-servicemen find security jobs, taxable as 'security agency' service 

Kerala HC upholds CESTAT Bangalore ruling, holds that Kerala State Ex-services League State Committee (assessee) looking after the socio-economic and welfare matters of ex-servicemen and their familie...View More