International Tax Ruling


Royalty payment by ONGC to Govt for mining not consideration for service; Follows judicial discipline

CESTAT, Chennai holds imposition of service tax (under reverse charge) upon ONGC (assessee) on Royalty paid to Govt of Tamil Nadu for exploration and production of crude oil/natural gas basis an exemp...View More

Upholds extended-period demand on rental/lease of earth-station/related equipment by Sahara Sanchaar

CESTAT Allahabad holds that service tax “has been rightly demanded" on income from renting/leasing of earth station and related equipment/infrastructure by Sahara Sanchaar Ltd. (assessee) to its...View More

Hiring of cranes, trucks to ONGC/IOCL not deemed-sale but service; Reverses HC findings

SC allows the batch of appeals, holds that, supply of cranes, trucks, buses, trailers, water tankers, oil tankers, etc. on ‘hire basis’ to ONGC and IOCL, without &...View More

SCN issued by DRI absent SEIS-scrip cancellation by DGFT "without jurisdiction"

Madras HC quashes show cause notice (SCN/Notice) issued by Directorate of Revenue Intelligence (DRI) for recovery of duties absent cancellation of Service Exports from India Scheme (SEIS) Scrips by Di...View More

Quashes ST levy on royalty paid by Reliance to Govt under Production Sharing Contract

CESTAT, Mumbai sets aside order imposing service tax on Reliance Industries on royalty paid to Govt of India under the Production Sharing Contract (PSC) in pursuance of New Exploration Licensing Polic...View More

Revenue’s due during liquidation to follow waterfall mechanism under IBC, 2016 

SC holds that “dues of the Central Board of Indirect Taxes & Customs, Department of Revenue will be paid as per the waterfall stipulated under Section 53 of the Insolvency and Bankruptcy Cod...View More

Dismisses Revenue's first charge claim over liquidated assets; IBC provisions override Finance Act 

Madras HC dismisses the service-tax claim of Revenue against the successful auction purchaser (Petitioner) under the IBC, 2016 who acquired the assets of liquidated company (against whom the original ...View More

Condones 987 days delay in filing appeal against assessment order

Andhra Pradesh HC condones delay of 987 days in filing appeal against assessment order while conceding to assessee’s submission regarding grant of opportunity and observes that “if opportu...View More

'Facility-charges' for water-plant operation/maintanance within Tata-Steel's premise not includible in AV 

CESTAT Kolkata holds that, ‘facility charges’ for operation and maintainace of a De-Mineralised (DM) water plant set up by assessee in premises of Tata Steel and Iron Company Ltd. (Tata St...View More

Quashes Rs. 25 crores demand against ICICI on receipts generated from securitization 

CESTAT sets aside levy of tax on the receipts generated by assessee (ICICI Bank) from securitization agreements entered into prior to February 2006, finds same to be “without authority of law&rd...View More