International Tax Ruling


Disallows Hewlett Packard ’s plea to adjust excess tax paid with erroneously availed CENVAT-credit

CESTAT Bangalore allows Hewlett Packard India's (Assessee) appeal, quashes the order of recovery of CENVAT credit erroneously availed, stating that the recovery “is erroneous” as the recov...View More

Aiding overseas entity with Indian students' admissions to foreign universities qualifies as 'export' 

CESTAT Chandigarh rules that assessee, promoting and marketing the services of its foreign parent company, Oceanic Consultants Pvt. Ltd, Australia (OCA), by way of assisting Indian students in enrolli...View More

Relegates PVR- Inox to file appeal before Appellate Authority; Dismisses SLP 

SC dismisses SLP filed by Assessee (PVR Inox) against the order passed by the Delhi HC which rejected Assessee’s challenge to service tax demand, on the ground of availability of alternate remed...View More

Dismisses PVR’s writ challenging Rs. 13 crores service tax demand; Relegates to appellate remedy 

Dismisses PVR’s writ challenging Rs. 13 crores service tax demand; Relegates to appellate remedy ...View More

Pre-deposit of ‘disputed tax’ does not encompass interest and penalty; Remits matter to AA 

Bombay HC quashes order passed by the Appellate Authority (AA) who rejected Assessee’s appeal for want of pre-deposit of interest and penalty at the time of filing appeal against Assessment Orde...View More

Going by infrastructure agreement with Ranbaxy, ‘nexus’ with renting-service, allows CENVAT credit 

CESTAT Allahabad sets-aside demand of service tax by finding the Dept's view as erroneous in claiming that the input services for which the Assessee-Hospital availed ITC bore no nexus with renting of ...View More

Hyundai Dealer not liable to service-tax on logistic/handling charges, incidental to car-sale 

CESTAT Delhi rules that logistic/handling charges are incidental to sale of cars by Assessee (a dealer of Hyundai branded cars) on which service tax is not leviable both pre and post 2012,&n...View More

Quashes levy on independent transportation activity of minerals as part of mining-service; Remands matter 

CESTAT Ahmedabad sets-aside order imposing service tax on independent transportation activity undertaken by Assesee involving transfer of minerals to power plant stations of Gujarat Mining Development...View More

Dismisses Dept's plea to tax Oracle’s ‘software updates’ provided pre-May 2008 on pro-rata basis 

CESTAT Bangalore allows appeal filed by Oracle India Pvt. Ltd. (Asseesse), quashes the demand of service tax of over Rs. 15 crores on ‘Software products updates’ provided to customers prio...View More

“Intended-to-use” not interpretable as “actual-use": Drops interest demand on ex-bonded solar-modules 

CESTAT New Delhi quashes interest demand on customs duty paid on ex-bonding of solar modules (capital goods) imported by ACME Aklera Power Technology Private Limited (Assessee), not used in the MOOWR ...View More