International Tax Ruling


Waives penalty on petty-contractor due to lack of service tax knowledge 

CESTAT Allahabad waives penalty imposed on assessee (a petty contractor) u/s 80 of the Finance Act, 1944, highlighting errors by lower authorities that despite agreeing with assessee submission regard...View More

Cross-utilisation of CENVAT credit from manufacturing activity for payment of service tax permissible 

CESTAT Delhi holds that assessee can cross-utilised the CENVAT credit pertaining to the manufacturing activity for payment of service tax; Refers to Rule 3 of CCR, 2004, to clarify that “Once cr...View More

Infrastructure-sharing by Hospital with Diagnostic Service Providers in revenue-sharing model outside BSS scope 

CESTAT Chandigarh quashes demand on OP Jindal Institute of Cancer and Research under the head ‘Business Support Services’ for sharing revenue with certain Diagnostic Service Providers (DSP...View More

Quashes confiscation of areca-nuts basis Research and Development Foundation’s report: Dismisses Revenue's appeal 

Punjab and Haryana HC dismisses Revenue’s appeal challenging the ruling of CESTAT Chandigarh that set aside the order of confiscation of areca nuts imported by the Assessee- firm thereby allowin...View More

'System glitch' no ground for MEIS-benefit denial; Cites 'ease of doing business' 

Bombay HC quashes rejection of amendment of shipping bills done manually, thereby, disentitling Merchandise Exports from India Scheme (MEIS) benefit, cites that, non-alignment of technological system ...View More

Dismisses Revenue’s SLP challenging CENVAT availed on co-generation power-plant before commercial production 

SC dismisses Revenue’s SLP challenging judgment of Chhattisgarh HC that allowed Assessee’s claim of CENVAT credit on capital goods installed for setting up of co-generation captive power p...View More

Dismisses Revenue’s SLP challenging CENVAT availed on co-generational power-plant before commercial production 

SC dismisses Revenue’s SLP challenging judgment of Chhattisgarh HC that allowed Assessee’s claim of CENVAT credit on capital goods installed for setting up of co-generation captive power p...View More

Allows Cenvat-Credit for setting up co-generational power-plant sans commencement of commercial production 

Chhatissgarh HC allows Assessee’s tax appeal challenging the ruling of CESTAT Chhattisgarh, that denied Asseessee’ claim of Cenvat Credit on capital goods utilized for setting up of captiv...View More

Transfer of Goodwill of Business different from Trademark, not taxable as IPR service 

CESTAT Delhi holds that income received as ‘license fee’ by assessee (Remfry & Sagar Consultants/R&S Consultants), fundamentally requiring the continuity of 173 years old practice,...View More

Cannot deny duty-drawback where export proceeds received from third-party under Tripartite-Agreement 

Delhi HC quashes revision order dismissing assessee-exporter’s appeal against recovery of duty-drawback on finding that payments from third parties are through banking channels which is backed b...View More