International Tax Ruling

Grants interest on refund despite pendency of appeal before CESTAT 

Bombay HC (Goa) allows statutory interest of 6% on sanctioned refund with a direction “the revenue to refund interest as computed….sum of amount of Rs.6,65,11,851/- by computing it from d...View More

Dismissing Revenue’s appeal, sustains CENVAT refund to Wipro despite non-taxability of exported IT services 

Karnataka HC dismisses Revenue’s appeals against CESTAT ruling granting refund of CENVAT credit to Wipro Technologies in respect of input services used for export of Information Technology servi...View More

Reclassifies Transhipment Vessels as Floating Crane Brages; Rejects Assessee’s classification as Ocean-Going-Deck-Barge 

CESTAT Bangalore upholds Revenue’s stand involving Salgaocar Mining Industries Pvt. Ltd (Assessee) concerning the classification of transhipment vessels “Andheri Nagari,” “Olym...View More

Dismisses appeal over non-compliance with CESTAT pre-deposit order 

Gujarat HC dismisses excise appeal of a 100% EOU (Assessee) for failure to comply with CESTAT’s direction to pre-deposit around Rs. 25 Lakhs as a condition for hearing; Notes that CESTAT, vide o...View More

Residential complex construction during July, 2010-August, 2012 qualifies as Works Contract service 

CESTAT Bangalore holds that Assessee activity of construction of residential complexes during the period July 01, 2010 to August 30, 2012 falls under the category of ‘Works Contract' service and...View More

Upholds concessional duty benefit to imported massage apparatus; Interprets Notification 

CESTAT Mumbai allows 77 appeals filed by Lifelong Online Retail Pvt. Ltd (Assessee) challenging denial of concessional duty under Notification No. 50/2017-Cus. on import of electric massage apparatus ...View More

Sale of Renewable energy certificates tantamount to electrical energy, exempt from VAT 

Madhya Pradesh HC, in writ petition pertaining to classification and tax rate on sale of Renewable Energy Certificates (REC) to local DISCOMs, quashes findings of the Commercial Tax Tribunal conclusio...View More

Service tax not payable on entire entry fee under revenue sharing arrangement 

CESTAT Delhi allows appeal against service tax demand of Rs. 48.41 lakh on entire entry fee collected from non-resident guests at a private palace hotel for the period July 2012–March 2016; Note...View More

Refuses to bundle insurance and transportation as part of works-contract qua ex-works contract; Drops demand 

CESTAT Ahmedabad allows appeal of Kalpataru Projects International Ltd. (Assessee.) and sets aside service tax demand of Rs 14.42 Crores (approx.) on transportation and insurance charges billed separa...View More

Rules on taxability of sale and purchase of cargo space by Air-Cargo-Agent 

CESTAT Chennai sets aside order demanding service tax from an air cargo agent (Assessee) on gross amount collected from customers, charged over and above the freight amount payable to the airline comp...View More