International Tax Ruling


Providing VFX, post-production services to overseas media houses, with remote limited access, an 'export' 

CESTAT Mumbai rules that providing VFX and post-production services to international film production and media houses, with restricted electronic access (i.e. access restricted through user ID an...View More

Hyundai’s extended-warranty scheme ‘a promise to do an act’, taxable from July 2012 

CESTAT Chennai upholds service tax demand on charges collected from dealers towards Extended Warranty Scheme (EWS) offered to customers under normal period on finding that the EWS is like a ‘ass...View More

Upholds Biofos Mono Calcium Phosphate re-classification; Highlights Assessee's deliberate attempt to mis-classify 

CESTAT Ahmedabad on observing that there has been a deliberate attempt on the part of the Assessee to classify the imported Biofos Mono Calcium Phosphate (BMP) in bulk under CTH 2309 9090 instead of C...View More

CVD paid on re-import post GST refundable in cash: Distinguishes Rungta Mines ratio 

CESTAT Mumbai allows cash refund of Additional Duty of Customs (CVD) paid @ 12.5% on re-import of the antidiabetic drug ‘Metformin HCL BP’, in terms of Section 142(3) of the CGST Act 2017,...View More

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