International Tax Ruling


No 'interest' on SAIL in revenue-neutral scenario where duty available as CENVAT-credit; Upholds CESTAT-ruling 

Calcutta HC, in favour of Steel Authority of India Ltd (Assessee), dismisses Revenue's appeal, and upholds the CESTAT’s decision setting aside the levy of interest on a confirmed central excise ...View More

Licence fees / user charges for stalls at railway stations by IRCTC taxable as renting-of-immovable-property 

Dismissing multiple appeals filed by IRCTC (Assessee), CESTAT, Chennai has upheld Service Tax demands under Renting of Immovable Property Service (RIPS) for the periods June 2007 to August 2010, holdi...View More

SIM-cards, rechargeable-coupons, value added services not 'goods’ under KVAT; Grants relief to Bharti Airtel 

Kerala HC, in a relief to Bharti Airtel for AY 2013-14, quashes tax demand under the KVAT Act on amounts received towards SIM cards, rechargeable coupons, fixed monthly charges and value added service...View More

Composite Factory lease not splittable for sales-tax-levy on transfer of right to use goods 

Madras HC sets aside order of the Sales Tax Appellate Tribunal that levied tax on the contract for lease of factory, which is essentially one for lease of immovable property, viz. Factory as a whole; ...View More

Composite Factory lease not splittable for sales-tax-levy on transfer of right to use goods 

Madras HC sets aside order of the Sales Tax Appellate Tribunal that levied tax on the contract for lease of factory, which is essentially one for lease of immovable property, viz. Factory as a whole; ...View More

Dish TV need not reverse CENVAT on imported smart cards removed to STB-manufacturer for testing/pairing 

Bombay HC (Aurangabad Bench) dismisses Revenue’s excise appeal challenging CESTAT order holding that Dish TV is not required to reverse the CENVAT Credit of CVD availed on import of smart cards ...View More

Chilli exporters entitled for TMA-incentives prospectively; FTDR Act bars retrospective notifications by Govt 

Delhi HC partly allows the petition filed by the Chillies Exporter Association of India against DGFT order, holding that its members are entitled to claim incentives under the TMA Scheme (Revised Tran...View More

Non-communication of adjudication time extension not fatal; Cites Sections 28/110 distinction 

Delhi HC dismisses writ petition challenging extension of time for adjudicating the SCN due to change in adjudicating authority as per general transfer posting, holding that “usually, the Custom...View More

Media incentives to advertising-agency neither taxable as ‘declared service’ nor ‘BAS’; Drops demand

Delhi HC upholds CESTAT Delhi ruling, by dismissing Revenue’s appeal against Nexus Alliance Advertising and Marketing Pvt. Ltd (Assessee), holdi...View More

Steamer-agent not ‘recipient’ of transportation service provided by shipping line to exporter/importer 

Karnataka HC quashes service tax demand on a ‘steamer agent’, holding that they are not a ‘service recipient’ of transportation service provided by shipping line to the exporte...View More