International Tax Ruling


Receipt of incentives/discount by Authorized Service Station for AUDI cars not ‘Business Auxiliary Service’ 

CESTAT Chennai rules on service tax liability by Authorized Service Station of ‘AUDI’ brand of cars in relation to incentives received from Volkswagen for purchase of ‘AUDI’ ca...View More

Quashes tax adjustment from refund after “deemed acceptance” of objections by OHA against demand order 

Delhi HC allows asseessee’s writ petition, quashes a hearing notice issued by the Objection Hearing Authority after the expiration of 15 days from the service of the written notice under section...View More

Copy of SC order extending SVLDRS-benefit to Directors/Employees as co-noticees 

Copy of SC order allowing SLP by Director/Employee (co-noticee) against Bombay HC order rejecting their declarations filed under Sabka Vishwas Legacy Dispute Resolution Scheme, 2019 (SVLDRS Scheme) se...View More

Telephone installation at employee-residence by UCO Bank creditable; Interest on Govt. securities not taxable

CESTAT Kolkata allows CENVAT Credit of service tax on telephones installed at residence of employees of UCO Bank as also quashes demand on the earnings of interest of sale of government securities und...View More

Allows credit to India-Cements on captively generated electricity wheeled-out to sister-concerns; Distinguishes 'Maruti-Suzuki' ratio 

Madras HC allows appeal filed by India Cements (assessee) against the CESTAT ruling which rejected assessee’s request for refund of proportionate credits reversed, pertaining to supply of electr...View More

Demand Order against individual Advocate ‘without jurisdiction’, patently contrary to binding Notification

Bombay HC sets aside order confirming service tax demand coupled with interest, penalty and fee on Advocate (assessee) citing that Designated Officer acted ‘without jurisdiction’ and passe...View More

Dismisses BSNL’s SLP against J&K HC's refusal to condone 17 years-delay in filing statutory-appeal 

SC dismisses SLP filed by telecommunications service provider BSNL (PSU/Assessee) against order by Jammu & Kashmir and Ladakh HC refusing to condone unexplained delay of 17 years and 12 days in fi...View More

Dismisses petition calling-into question Tribunal’s order owing to unexplained delay of 17 years 

Jammu & Kashmir and Ladakh HC upholds order of State Sales Tax Appellate Tribunal (the Tribunal) whereby it has dismissed belated appeal “having been filed after unexplained delay of 17 year...View More

Allows ITC refund claim filed ‘within time’ for capital goods; Remands for reconsideration

Madras HC allows Input Tax Credit (ITC) claim in relation to capital goods while ruling on processing of refund claims, more particularly, on limitation clarifies that at a minimum, the limitation per...View More

Awards 15% interest on delayed refund of deemed-export duty-drawback; Dismisses Revenue's appeal 

SC dismisses Revenue’s appeal, declines to interfere with the judgment of Karnataka HC that awarded 15% interest on delayed refund of duty drawback (DD) paid to assessee (work contractor) under ...View More