International Tax Ruling


Affiliation fees and rental income collected by Bhopal University not liable for service tax 

CESTAT Delhi quashes service tax demand of Rs. 2.89 Crore, holding that affiliation/inspection fees and rental income received by the Barkatullah University (formerly, Bhopal University) are not taxab...View More

Quashes CENVAT demand on outdoor catering service in extended period, cites Toyota Kirloskar verdict 

CESTAT Mumbai holds that mere wrong availment of CENVAT Credit in respect of ‘outdoor catering service’, cannot be equated with suppression of fact, fraud or wilful misstatement with inten...View More

Dismisses challenge to notification imposing additional-duty on goods exempt from BCD 

Madras HC upholds Revenue’s demand of 4% additional duty in terms of Notification No.19/2005-Cus on import of medical devices covered under the exemption Notification No.24/2005-Cus; Noting that...View More

Adjudication of SCN after lapse of 17 years arbitrary, must result in abatement 

Madras HC in challenge to adjudication of Show Cause Notices (SCN) demanding service tax on manpower recruitment/supply for services rendered to clients in DTA proceedings after they were kept in call...View More

Re-assessment powers "not unbridled"; Disclosing 'Reason to Believe' sine qua non

Gauhati HC sets aside an assessment order passed u/s 40 of the Assam VAT Act, 2003, holding that the authorities failed to disclose the ‘reasons to believe’ to the Assessee, and failed to ...View More

Drops demand under RCM on bank-charges payment by 100% EOU to foreign banks 

CESTAT Delhi rules that bank charges paid by 100% EOU (Assessee) to foreign banks, where the foreign buyers has availed the foreign banks services to facilitate payments in foreign currency to Assesse...View More

Re-crediting sanctioned duty-rebate in Merchant Exporter's CENVAT account 'meaningless'; Directs cash refund

Gujarat HC restores the order of Commissioner (A) that sanctioned entire duty rebate of merchant-exporter (ME) in cash, overturning the Revisional Authority’s order which&nbs...View More

Liability admission before deadline a 'necessary quantification'; Dismisses SVLDRS rejection but orders 'interest' 

Bombay HC sets-aside the rejection of SVLDRS application on ground of non-quantification before cut-off date in a case where the Petitioner had quantified the tax liability at Rs.1.21 Crores post issu...View More

Re-determining 'transaction value' by including 'software' in Quick-Recovery CDs imported by 'HP India' untenable 

CESTAT Delhi sets-aside re-determination of transaction value (TV) of Quick Recovery (QR) CDs by including the value of pre-installed software in the TV of CDs imported by assessee (HP India); Quashes...View More

Absent evidence, penalty on knitted fabric job workers for collusion to avail credit fraudulently, unsustainable

CESTAT Chandigarh sets aside penalty imposed under Rule 26 of Central Excise Rules on Assessees (job-workers for knitting fabrics) for colluding with one Puneet Exports Inc. for fraudulently availing ...View More