International Tax Ruling


Liability admission vide letter amounts to quantification before cut-off date; Directs Committee constitution 

Bombay HC on noting that the Petitioner has admitted its service tax liability vide letter dated May 06, 2018, thus, the amount payable had been quantified before June 30, 2019, as per the requirement...View More

SC upholds States’ right to recover past tax-dues on Mineral-Rights, however, waives interest, penalty

SC upholds powers of the States to tax mineral rights from past date, rejects arguments that judgment should be given a prospective effect; However, SC waives interest and penalty and states that tax ...View More

Counselling students for admission in foreign universities not ‘auxiliary education service’; Rejects refund-claim 

CESTAT Allahabad rejects refund claim of Service Tax paid on education services related to admission of students in Chinese professional colleges, ruling that, they are not ‘auxiliary educa...View More

Counselling students for admission in foreign universities not ‘auxiliary education service’; Rejects refund-claim 

CESTAT Allahabad rejects refund claim of Service Tax paid on education services related to admission of students in Chinese professional colleges, ruling that, they are not ‘auxiliary educa...View More

Supply of Railway rakes allocated under 'Wagon Investment Scheme' not 'SOTG' service 

CESTAT Kolkata rules out taxability under 'supply of tangible goods' (SOTG) service on amounts received as rebate towards supply of rakes/wagons to clients; Under the Wagon Investment Scheme,(WIS...View More

Dismisses assessee's review petition against verdict classifying 'Tinted glass sheets' as 'glassware' 

SC dismisses assessee's review petition challenging judgment which upheld Allahabad HC’s classification of "tinted glass sheets" as "all goods or wares made of glass," subject to 15% duty under ...View More

Sugar Manufacturer entitled to concessional rate on diesel for sugar transportation; Allows Revision

Allahabad HC holds that the Assessee (Sugar Manufacturing Unit) clearly falls within the ambit of the Notification dated August 10, 2017, wherein the industrial units registered under the U.P. G.S.T. ...View More

Advertising expenses reimbursed by franchisees not includible in gross value of 'franchise service' 

CESTAT Ahmedabad rules that advertising expenses reimbursed to the Assessee is ultimately borne by the franchisee because the same is part of its business expenses which cannot be included i...View More

No interest, fine, penalty on import under AA scheme for 'pre-import condition' violation 

CESTAT Ahmedabad quashes orders confirming interest demand, confiscation of goods, imposition of redemption fine and penalty on goods imported in violation of pre-import condition citing absence of an...View More

Condones delay in payment of tax under expired challan in SVLDRS; Allows writ 

Bombay HC directs Revenue to issue discharge certificate to the Assessee in Form SVLDRS-4 after Revenue issued communication seeking to reject Assessee’s application on the ground that payment o...View More