International Tax Ruling


Allows exemption for Railway sidings; Rejects Revenue's private-public artificial distinction 

CESTAT Kolkata quashes denial of exemption benefit under Notification no. 25/2012 – ST dated June 20, 2012, on services received by Cement Corp. of India Limited (CCIL) from Indian Railways for ...View More

Immovable property renting by Municipality taxable? Remands matter for considering jurisdictional HC judgments 

CESTAT Chennai allows appeals by Municipality by way of remand to decide whether “Municipality is liable to pay service tax under Renting of Immovable Property Services as well as other demands....View More

Royalty payment for post-importation activity, not being condition of import, not includible in AV 

CESTAT Chennai holds that “Royalty” which is not linked to import of raw materials for manufacturing the final product i.e. ‘clutch facings’ nor is a pre-condition for sale...View More

Data verification services using computer network not OIDAR but BSS, qualifies as export 

CESTAT Allahabad rejects Revenue’s appeal, holds that provision of data verification services by assessee transmitted to clients/entities by using network of computers is classifiable as ‘...View More

Service tax inapplicable on rentals of computer, IT-equipment on which appropriate VAT discharged 

CESTAT Kolkata sets-aside demand raised under ‘supply of tangible goods’ (SOTG) service on computers, monitors, laptops and other IT equipment supplied by assessee to its customers on rent...View More

Payment pursuant to audit observation a ‘tax’ not 'deposit under protest', refundable u/s 11B 

CESTAT Bangalore holds that where service tax under reverse charge mechanism on consultancy services received from abroad, is paid by assessee based on the audit observations, as a consideration for c...View More

Disposes Revenue’s challenge to exhibiting films by ‘Wave Cinemas’; Follows co-ordinate Bench order in INOX

SC disposes of Revenue’s appeal against CESTAT order setting aside service tax demand under category of “Business Support Service” (BSS) vis-a-vis owner of multiplex, namely, ‘...View More

Dismisses Revenue’s challenge to exhibiting films by Inox Leisure 

SC dismisses Revenue’s appeal against order of CESTAT Hyderabad which set aside demand against Inox under ‘Business Support Services’ (BSS) with interest, penalty holding that assess...View More

SAD refund not deniable for mere sale of imported timber-log as sawn timber 

CESTAT Ahmedabad rules that merely because timber log imported by the Assessee was not sold as such but as sawn timber, benefit of the Notification No. 102/2007-Customs dated September 14, 2007, canno...View More

Sets-aside 6%/8% recovery where ITC reversed entire credit taken inadvertently 

CESTAT Kolkata rules that ITC Ltd.'s inadvertent and proportional taking of CENVAT credit during the years 2008-09 and 2009-10, followed by its reversal with interest, does not justify ...View More