International Tax Ruling


Absent cogent evidence of suppression, misstatement, quashes penalty for ITR-ST-3 data mismatch

CESTAT Chandigarh sets aside penalty u/s 78 of the Finance Act which was imposed after SCN was issued on the basis of difference between the 26AS/ITR data and the gross value reflected in ST...View More

Sets aside demand as extended period not invokable in subsequent SCN

CESTAT Chandigarh holds that if the first SCN doesn’t attract the extended period of limitation (as adjudged by the Supreme Court), there is no way it can be invoked in the subsequent ...View More

Absent ‘reasonable belief’ for ‘town seizure’, dismisses Revenue’s appeal against setting-aside gold confiscation

CESTAT Allahabad dismisses Revenue’s appeals against setting aside of confiscation of three gold bars, seized in a ‘town seizure’ at Kanpur Railway Station from a passenger travellin...View More

Contractor’s services to Bhakra Beas Management, a Govt. Entity, exempt; Drops demand

CESTAT Chandigarh allows Assessee-contractor’s appeal against the service tax demand on provisions of Management, Maintenance and Repair Service' and 'Commercial or Industrial Construction Servi...View More

Quashes SCN solely on Audit objections without subsequent investigation, breakup of tax dues

CESTAT Allahabad in appeal pertaining to service tax demand on rental income received from tenants, quashes the order noting that SCN preceding the demand has been i...View More

Quashes demand for non-inclusion of air travel expense of foreign service provider

CESTAT Chennai quashes service tax demand on Assessee for receipt of ‘Management Consultancy Services’ from Japanese National (foreign service provider) on finding that air ...View More

Remands matter to examine if services provided were OIDAR services and consequently export

CESTAT Chandigarh allows appeal filed by the Assessee after Revenue passed orders based on difference between the ST-3 returns and Income Tax returns; Assessee is engaged in the business of digital tr...View More

Allows credit availed by branch offices despite BoE being in  Head-Office’s name

CESTAT Chandigarh allows Nando Karnataka Restaurant’s (Assessee) appeal after their branch office (BO) claimed CENVAT Credit on bill of entries (BoE) for import of capit...View More

Allows duty-free outlet's appeal against rejection of 'special bonded warehouse license' application 

CESTAT Chennai allows Appeal of company operating duty–free retail outlets at various International Airports and Seaports in India, against rejection of its special warehouse license application...View More

Tower-erection, parking facility by 'Patna-Municipal-Corporation' not 'immovable-property renting' service 

CESTAT Kolkata allows appeal filed by Patna Municipal Corporation (Assessee) in respect of service tax demand imposed on licensing fees collected for erection of mobile towers and parking charges coll...View More