International Tax Ruling


No legal impediment under Act for parallel proceedings of adjudication and prosecution 

Madras HC remarks that “Dehors of proof or failure to prove the case against the petitioner .. in the adjudicating proceedings, the prosecution before the Court has to be proved independently as...View More

Orders provisional release of Assessee's vehicle, as further seizure unnecessary 

Madras HC on noting that no purpose shall be served by keeping Assessee’s car seized, thus to balance interest of the parties, orders provisional release of the car subject to depositing a sum o...View More

SCN classifying service under two taxable categories impermissible in law, void-ab-initio 

CESTAT Allahabad sets aside order classifying the services being a part of indivisible contract under the taxable category ‘Design Services’ and confirming demand of service tax on reverse...View More

SEO, Google Ads/Pay Per Click, Mobile App development not OIDAR services

CESTAT Allahabad holds that services of ‘Search Engine Optimization’, ‘Google Ads/Pay Per Click’, ‘Mobile application development’ and 'Web development' cannot be c...View More

Dismisses SLP against HC-order denying concessional-tax benefit for delay in claiming sales return

SC dismisses assessee’s SLP, finds itself not inclined to interfere with Kerala HC decision that upheld rejection of concessional tax rate, noting assessee’s failure to meet the statutory ...View More

Strictly enforces deadline for sales-return claim in Revenue’s favour, dismisses revision against concessional tax-rate rejection 

Kerala HC dismisses revision petition filed against Sales tax Tribunal order that upheld rejection of sales return claim and concessional tax rate claim on grounds that assessee failed to file timely ...View More

Liability admission vide letter amounts to quantification before cut-off date; Directs Committee constitution 

Bombay HC on noting that the Petitioner has admitted its service tax liability vide letter dated May 06, 2018, thus, the amount payable had been quantified before June 30, 2019, as per the requirement...View More

SC upholds States’ right to recover past tax-dues on Mineral-Rights, however, waives interest, penalty

SC upholds powers of the States to tax mineral rights from past date, rejects arguments that judgment should be given a prospective effect; However, SC waives interest and penalty and states that tax ...View More

Counselling students for admission in foreign universities not ‘auxiliary education service’; Rejects refund-claim 

CESTAT Allahabad rejects refund claim of Service Tax paid on education services related to admission of students in Chinese professional colleges, ruling that, they are not ‘auxiliary educa...View More

Counselling students for admission in foreign universities not ‘auxiliary education service’; Rejects refund-claim 

CESTAT Allahabad rejects refund claim of Service Tax paid on education services related to admission of students in Chinese professional colleges, ruling that, they are not ‘auxiliary educa...View More