International Tax Ruling


Pre-deposit made through Electronic Credit Ledger valid payment for entertaining appeal 

CESTAT Mumbai dismisses Revenue’s pre-liminary objections regarding maintenance of assessee’s appeals, holds that “Pre-deposit made…from electronic credit ledgers are in compl...View More

Granting 'exclusive right to use goods' a deemed-sale, not taxable under SOTG-service 

CESTAT Allahabad sets aside order imposing service tax on Dabur Research Foundation (Assessee) on payments received against  the supply of tangible goods (SOTG) to its client M/s Fresenius Kabi O...View More

Installation of fire-fighting equipment, maintenance & repair services to PWD, exempt 

CESTAT Delhi allows exemption on installation of fire-fighting equipment and management, maintenance and repair (MMR) services provided to public works department (PWD) for the period 2008-2009 to 201...View More

Quashes demand on sugarcane transportation charges recovered by sugar manufacturer from farmers 

CESTAT Bangalore sets aside the order demanding Service Tax of Rs. 1.12 Lakhs on freight charges recovered from farmers and paid to truck operators for transporting sugarcane from farmers’ field...View More

Disallows Hewlett Packard ’s plea to adjust excess tax paid with erroneously availed CENVAT-credit

CESTAT Bangalore allows Hewlett Packard India's (Assessee) appeal, quashes the order of recovery of CENVAT credit erroneously availed, stating that the recovery “is erroneous” as the recov...View More

Aiding overseas entity with Indian students' admissions to foreign universities qualifies as 'export' 

CESTAT Chandigarh rules that assessee, promoting and marketing the services of its foreign parent company, Oceanic Consultants Pvt. Ltd, Australia (OCA), by way of assisting Indian students in enrolli...View More

Relegates PVR- Inox to file appeal before Appellate Authority; Dismisses SLP 

SC dismisses SLP filed by Assessee (PVR Inox) against the order passed by the Delhi HC which rejected Assessee’s challenge to service tax demand, on the ground of availability of alternate remed...View More

Dismisses PVR’s writ challenging Rs. 13 crores service tax demand; Relegates to appellate remedy 

Dismisses PVR’s writ challenging Rs. 13 crores service tax demand; Relegates to appellate remedy ...View More

Pre-deposit of ‘disputed tax’ does not encompass interest and penalty; Remits matter to AA 

Bombay HC quashes order passed by the Appellate Authority (AA) who rejected Assessee’s appeal for want of pre-deposit of interest and penalty at the time of filing appeal against Assessment Orde...View More

Going by infrastructure agreement with Ranbaxy, ‘nexus’ with renting-service, allows CENVAT credit 

CESTAT Allahabad sets-aside demand of service tax by finding the Dept's view as erroneous in claiming that the input services for which the Assessee-Hospital availed ITC bore no nexus with renting of ...View More