International Tax Ruling


In-flight catering to airlines not ‘Outdoor Catering Service’ but sale of food & beverages 

CESTAT Delhi holds that ‘supply of food & beverages' (F&B services) to the international as well as domestic flights ‘per se’ is not ‘Outdoor Catering Service’ ra...View More

Dismisses Revenue's appeal challenging non-inclusion of technical know-how fee in value of imported coating-plant

SC dismisses Revenue’s appeal challenging CESTAT order which found no justification in adding value of the technical knowhow fee to the transaction value of the imported goods (coating plant) as...View More

Quashes demand raised by adding technical knowhow fee to transaction value of imported coating plant

CESTAT Kolkata dismisses Revenue’s appeal against order passed by Commissioner (Appeals) which sets-aside differential duty demand on imported coating plant by including fee, which was paid for ...View More

Quashes VAT-levy against Sodexo on service-element in catering-business; Calls for Dept.'s clarification 

Punjab and Haryana HC allows Sodexo India’s petition, quashes VAT demand on the service aspect of the catering business such as serving food etc., holds as service tax @ 60% element is only requ...View More

Issuing SVLDRS-3 straight away without issuing SVLDRS-2, hearing assessee, against scheme’s mandate 

Bombay HC sets aside Form SVLDRS 3 issued by the Designated Committee under the SVLDR Scheme, 2019 where same was issued straight away without issuing Form SVLDRS-2 despite the declarant (assessee) ha...View More

Bar of limitation inapplicable for refund of tax paid under mistake; Dismisses Revenue's appeal

Telangana HC reiterates that bar of limitation u/s 11B of the Central Excise Act, 1944, is not applicable for refund of service tax paid under a mistake of law thus, dismisses Revenue’s appeal; ...View More

Quashes confiscation of Mercedes Benz for mere procedural violation of 'Import Policy' 

CESTAT Delhi sets aside confiscation of 4 Mercedes Benz imported by assessee, a destination management company (car rental company) on the strength of certificate issued by Transport Authority which s...View More

Cricketer 'Harbhajan Singh' not liable to tax on fees received under IPL franchisee agreement 

CESTAT, Chandigarh quashes levy of service tax against renowned cricketer, Harbhajan Singh on fees received from Indian Premier League (IPL) franchisee, as the activity is neither ‘Business Auxi...View More

Quashes demand against Tata/Hyundai dealer on discounts/incentives ultimately passed to end-purchaser 

CESTAT Mumbai holds that no service-tax under business promotion/business auxiliary services (BAS) can be imposed on car dealer (assessee) for the discounts offered by car manufacturers (Tata and Hyun...View More

Confirms demand against Patanjali on amount collected for teaching Yoga under ‘health & fitness service’ 

CESTAT Allahabad confirms service tax demand of Rs. 5 crores (approx.) along with interest and penalty against Patanjali Yogpeeth Trust (Assessee), engaged in activity of providing services relating t...View More