International Tax Ruling


Disposes Revenue’s challenge to exhibiting films by ‘Wave Cinemas’; Follows co-ordinate Bench order in INOX

SC disposes of Revenue’s appeal against CESTAT order setting aside service tax demand under category of “Business Support Service” (BSS) vis-a-vis owner of multiplex, namely, ‘...View More

Dismisses Revenue’s challenge to exhibiting films by Inox Leisure 

SC dismisses Revenue’s appeal against order of CESTAT Hyderabad which set aside demand against Inox under ‘Business Support Services’ (BSS) with interest, penalty holding that assess...View More

SAD refund not deniable for mere sale of imported timber-log as sawn timber 

CESTAT Ahmedabad rules that merely because timber log imported by the Assessee was not sold as such but as sawn timber, benefit of the Notification No. 102/2007-Customs dated September 14, 2007, canno...View More

Sets-aside 6%/8% recovery where ITC reversed entire credit taken inadvertently 

CESTAT Kolkata rules that ITC Ltd.'s inadvertent and proportional taking of CENVAT credit during the years 2008-09 and 2009-10, followed by its reversal with interest, does not justify ...View More

Quashes demand on multiplex owner for exhibiting movies in theatre sans ‘service element’ 

CESTAT Chandigarh holds that activity of exhibiting movies under a distributorship agreement with various distributors is not classifiable as ‘Business Support Service’ and therefore, &ldq...View More

No Luxury-Tax on charges collected by Hotel from Ayurveda-Centre/Beauty-Parlour functioning within its premise 

Kerala HC rules that charges collected by the Assessee Hotel in connection with the use of the Ayurveda Centre/Beauty Parlour amenities being provided by the independent third persons under revenue sh...View More

Regulation levying cost-recovery charges towards staff deployed at airport ultra-vires 'Customs Act'

Telangana HC observes that “In the absence of any special authorization to levy cost recovery charges, appellants have no authority to impose cost recovery charges by means of a Regulation&rdquo...View More

Quashes Rs. 2600 crores demand against Piramal's transfer of ‘entire' pharma business on ‘slump-sale' basis 

Bombay HC in a landmark judgment, quashes order demanding VAT of more than Rs. 2600 crores (approx.) on sale/transfer by Piramal Enterprises Limited (assessee) of its domestic pharmaceutical business ...View More

Considering duty payment under protest, remands matter for consideration of exemption claim

CESTAT Chennai on observing that duty on items in the nature of diamond studded gold jewellery sought for clearance has been paid by the Assessee under protest, remands matter to Commissioner (Appeals...View More

Upholds confiscation, penalty on calculator-parts imported from China to avoid Anti-dumping Duty 

CESTAT Delhi upholds confiscation on a bunch of importers for parts of calculators imported so as to assemble the parts to form the calculator "only to avoid anti-dumping duty” (ADD) leviable on...View More