International Tax Ruling


Mutual understanding between service provider and recipient essential for service tax levy 

CESTAT Delhi rules that mutual understanding between service provider and service recipient is indispensable for sustaining the levy of service tax without which the demand fails, cites section 66 and...View More

Upholds service tax demand on fees collected by IIM for courses namely PGPPM, PGPEM and EPGP 

CESTAT Bangalore upholds service tax demand on fees collected by IIM for courses namely PGPPM, PGPEM and EPGP for the normal period covered under the SCN; Observes that, such courses are not ‘re...View More

Remands credit availability for factory construction services again, citing identical language in the new order 

CESTAT Ahmedabad remands the matter of CENVAT credit on ‘erection, commissioning or installation service’ and ‘real estate agent service’ utilised in connection with factory bu...View More

Job-work of ‘powder-coating’ on yokes/tubes supplied by Manufacturer a ‘works-contract': Allows Revenue's appeal 

Madras HC holds that the job-work of powder coating carried out by the Assessee on yokes, links and tubes supplied by TVS and Rane Madras (Manufacturer) tantamount to works contract as defined u/s-2(z...View More

Allows refund of Education & Krishi-Kalyan-Cess to Tata-Sons; Follows own ruling noting contradictory verdicts 

CESTAT Mumbai allows refund to Tata Business Excellence Group (a division of Tata Sons/assessee) of unutilized education cess, secondary & higher education cess and Krishi Kalyan Cess (Cesses) lyi...View More

Designated-Committee to seek CBIC's clarification w.r.t. refund of amount appropriated under SVLDRS, paid by lessee  

Madras HC quashes the order passed by Designed Committee (DC) and remits the matter for fresh adjudication after getting suitable clarification from CBIC “..as to how the amounts will be refunde...View More

Dismisses writ challenging assessment basis entry published on Dept.'s website: Relegates to alternate-remedy 

Calcutta HC dismisses writ petition challenging the review order passed by West Bengal Commercial Taxes Revisional Board (Board) which held that poultry products sold by dealer (Assessee/Pet...View More

Sharing of CAT-scores by IIMs with non-IIM institutions not ‘Mailing List Compilation Service’ 

CESTAT Bangalore allows IIMs appeal, sets-aside service-tax demand along with interest and penalty levied on fees collected by Indian Institute of Management, Kozhikode (IIM) from non-IIM institutions...View More

Higher entry-tax imposition not 'positive discrimination'; Legislation not ultra-vires: Dismisses writ 

Chhattisgarh HC dismisses writ petition by Vodafone Spacetel Limited (Assessee), upholds the constitutional validity of Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (1976 Ac...View More

Provisions governing limitation for refund applies strictly notwithstanding mistake of law/fact 

CESTAT Hyderabad sustaining Revenue’s order rejecting the refund of tax paid under mistake of law/fact, on the ground of limitation, dismisses appeals filed by Assessee; Referring to the slew of...View More