International Tax Ruling


Service contract where charges are based on quantum and samples, not manpower supply service 

CESTAT Ahmedabad quashes demand of service tax under the category of 'Man Power Recruitment Agency' service on assessee supplying labour to Birla Cellulosic for undertaking the job of fabrication, ere...View More

Transfer of Independent business in slump sale, that was already servicing buyer, qualifies for exemption 

CESTAT Ahmedabad holds that sale by the assessee of an identified part of its Business as a Going Concern and as a Slump Sale as defined under Section 2(42C) of the Income Tax Act 1961, does not amoun...View More

Sales-support, product-warranty services by Microsoft-India to MS Corp not Intermediary; Allows refund 

CESTAT Bangalore grants refund of unutilized CENVAT Credit amounting to more than Rs 16.84 Crores (approx.) to Microsoft-India (Assessee) rejecting Revenue's classification of Assessee&...View More

Quashes order citing inordinate delay in adjudication due to transfer to call-book; Follows precedents 

Bombay HC quashes order passed by the Revenue citing inordinate delay of more than 15 years in adjudication thereby rejecting the reason stated by the Revenue, “..that the show cause notices (SC...View More

Allows MRF interest on refund of pre-deposit from date of favourable appeal order 

Delhi HC holds that assessee is entitled to interest on refund of pre-deposit under the Delhi Sales Tax Act, 1975, calculable from the date when its appeal was allowed by this Court; Revenue disputes ...View More

Dauphin helicopter ‘exclusively’ given to Andaman-Nicobar Administration not ‘transfer of a right to use’ 

Delhi HC quashes order of Value Added Tax Appellate Tribunal (Tribunal) on finding that it ‘erred’ in concluding that effective control over the helicopter stood transferred to the  A...View More

Grants interest on refund, after 3 months from date of application till sanction 

CESTAT Ahmedabad holds that assessee is entitled to interest on the sanctioned refund from three months after the date of application, as per the settled legal position under Section 11BB of the Centr...View More

Basis Asseessee’s admission during audit, upholds demand on manpower-supply; Rejects Revenue-neutrality argument 

CESTAT Delhi dismisses assessee’s appeal challenging demand of service tax on manpower supply liable to be paid under RCM noting assessee’s admission to pay the same during audit; Rejectin...View More

Discount by Indentor/ Distributor/ Dealer on ‘own account’ not ‘commission’ 

CESTAT Ahmedabad holds that 55% discount including additional discount given to sole marketing agent Jyoti Pumps & Electricals by assessee in excess of other buyers for their own purchases is &lsq...View More

Following CBIC-Circular, upholds refund of service-tax on ocean freight to Adani-Wilmar 

CESTAT Ahmedabad dismisses Revenue’s appeal challenging the refund allowed by Commissioner (Appeals) based on Entry-10 of Notification No. 26/2012- S.T., dated 20-6-2012 that grants exemption on...View More