International Tax Ruling


Parachute's coconut oil in small packs classifiable as edible oil; Dismisses Revenue's appeal 

SC (Three-Judge Bench) rules in favour of Madhan Agro and Marico selling coconut oil under brand name ‘Shanti’ and ‘Parachute’, holds that pure coconut oil, packaged and s...View More

Quashes demand on lease charges owing to non-transfer of effective control of ‘plant’ 

CESTAT Ahmedabad quashes service tax demand on ‘lease charges’ for supply of power generating equipment/gas genset (‘plant’) on finding that effective control of gas genset are...View More

Citing ‘delay’ dismisses Revenue’s appeal over taxability of ‘lease charges’ for 'plant' renting 

SC citing ‘gross delay’ of 408 days dismisses appeals by Revenue challenging order of CESTAT Ahmedabad which quashed show cause notice demanding service tax on ‘Lease Charg...View More

Dismisses Revenue’s appeal disputing JSW's eligibility to exemption on maintainability 

Madras HC dismisses tax appeal filed by the Revenue challenging the CESTAT ruling that granted the benefit of Customs Notification No.104/2009 to JSW Steel (Assessee) on maintainability by invoking Se...View More

Rule 8(4) being "generic provision" cannot be declared ultra-vires Act; Dismisses writ petition 

Madras HC dismisses writ petition challenging the constitutional validity of Rule-8(4) of Central Excise Rules, 2002 (making applicable provisions of Section 11 of Central Excise Act for recovery of t...View More

Third-member upholds garment manufacturer's eligibility to CENVAT on various services availed at retail-outlets 

CESTAT Allahabad (Third Member) upholds the Judicial-Member view that manufacturer of branded garments (Assessee manufacturing goods under the brand name 'Lacoste') will be eligible for CENVAT credit ...View More

Amount spent for 'own' COSTA outlet promotion/advertising not taxable as 'franchise service' 

CESTAT Delhi holds that advertisement amount spent by Assessee towards its own (Costa/ IFHL) outlets is not includible in the taxable value of Franchise Services by treating the same as non-monetary c...View More

Upholds demand on Manpower-Services; Cites assessee’s ‘greater responsibility’ in self-assessment era 

CESTAT Delhi upholds demand of 100% service tax on “Manpower Services” under the Reverse Charge Mechanism alongwith interest and penalty in the extended period, observing that assessee has...View More

CENVAT-credit available on GTA services where freight charges are included in assessable value 

CESTAT Ahmedabad holds that assessee is entitled for CENAT-credit on outward GTA service used in connection with clearance of excisable goods namely cement from their factory premises to buyer premise...View More

Directs Revenue to adjudicate SCNs, refund-application of ICICI-Bank following SC's verdict on Interchange-fees 

Bombay HC directs Revenue to adjudicate SCN and Rs. 333 crore refund application of ICICI Bank relating to service tax on ‘interchange fees’ together and within 8 weeks, after considering ...View More