International Tax Ruling


Quashes demand against cricketer Yuvraj Singh on earnings from IPL, brand-promotion, reality-show 

CESTAT Chandigarh rules that cricketer Yuvraj Singh (Assessee) is not liable to pay Service Tax on consideration received from KPH Dream Cricket Pvt. Ltd. (which operates IPL Franchise Punjab Kings) a...View More

Absent misstatement/contravention, CENVAT Credit demand time-barred; Dismisses Revenue's appeal

Gauhati HC on noting that the Assessee has disclosed all the details about availment of the CENVAT Credit in ST-3 Returns and there is no allegation by the Revenue of willful suppression and misst...View More

No bar on NSOP permit holder to provide charter services; Follows VRL Logistics 

CESTAT Delhi drops differential tax and penalty imposed on the Assessee (Escorts Ltd.) alleging misuse of imported helicopter for charter services where a permit has been issued for passenger service;...View More

Declares Finance Act provision levying service tax on lottery activities unconstitutional 

Sikkim HC strike down section 65(105)(zzzzn) of the Finance Act, 1994 as “ultra vires to Constitution” for being enacted in contravention to Entry 97, List I to 7th Schedule r/w Article 24...View More

Sets-aside demand against 'Make My Trip' under short-term/hotel accommodation service 

CESTAT New Delhi allows appeal filed by Make My Trip (India) Pvt. Ltd. (MMT) (formerly IBIBO Group Ltd.) dropping the demand of service-tax imposed on the Assessee (MMT) for the services ren...View More

Quashes SCN issued to L&T alleging non-discharge of tax on certain expenses post demerger 

Bombay HC quashes SCN issued to Assessee [L&T(formerly known as L&T Hydrocarbon Engg. Ltd. (LTHE)] alleging non-discharge of service tax dues as a legal entity for the period 2013-14 in respec...View More

Grants relief to Reliance Industries; SEZ-unit exempt from SAED/AED; Distinguishes Unicorn ratio 

CESTAT Ahmedabad dismisses Revenue’s appeal, holds that additional duties of excise such as Special Additional Excise Duty (SAED), and Additional duty of Excise (AED) which are levied as Surchar...View More

Cash amount presented as ‘security’ for releasing seized goods is not a ‘payment’ 

Calcutta HC holds that cash amount deposited as 'security', required as a pre-condition for release of seized vehicle and goods that were seized for violating Section 73 of the WBVAT Act, is not a &ls...View More

Citing existence of alternate remedy, dismisses writ granting interim relief till appeal disposal 

HC noting that “an effective alternative remedy is available to the petitioner for questioning the order of the 1st appellate authority”, HC held that “we are not inclined to enterta...View More

Disapproves HC's approach of granting interim relief till statutory appeal disposal 

SC disapproves HC’s approach of granting interim-relief to Assessee, that will operate till disposal of statutory appeal subject to payment of 25% on the disputed tax by the Assessee, ...View More