International Tax Ruling


Fresh demand notice issued a decade after previous SCN, Warehouse Bond expiry "illegal"

Bombay HC allows the writ petition of an importer by declaring the subsequent demand notice u/s 72(2) of the Customs Act, 1962 “illegal and invalid” as it was issued 10 years after the fir...View More

SVLDRS-declaration rejection 'illegal' owing to duty-admission pursuant to investigation before cut-off date 

Bombay HC allows asssessee’s writ petition challenging the rejection of its application filed under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS scheme) on the ground that the ...View More

Non-binding investment advisory services by Goldman Sachs to overseas clients constitutes export 

CESTAT Mumbai, allows appeal filed by Goldman Sachs Securities (assessee) while ruling that ‘non-binding investment advisory services’ provided by the assessee to overseas clients qualifie...View More

Services to Blue Dart as co-loader not 'Business Support' but 'Courier Agency service' 

CESTAT, Kolkata rules that services as a co-loader rendered to Blue Dart Express Ltd. in the nature of ‘courier agency service’, is not liable to service tax under ‘Business Support ...View More

Jockey/Speedo sole-distributorship doesn’t imply related-party relationship; Deletes Royalty, ad-expense addition

CESTAT Bangalore sets-aside the addition of royalty and cost of advertisement incurred by Assessee (sole distributor for Jockey & Speedo in India) to the transaction value of imported finished goo...View More

Allows refund of pre-GST CENVAT-credit as reversed by Bangalore unit; Acknowledges 'practical-difficulty' 

CESTAT Delhi allows appeal of Times Content Limited [Times of India (TOI) Group Company, now merged with associated company called Times Internet Ltd.], refund of pre-GST regime CENVAT credit with int...View More

Tata Teleservices entitled to credit on employee, family-member’s insurance; "Integral-connection" not necessary

CESTAT, Mumbai (Larger Bench) answers reference in favour of Tata Teleservices (Assessee), allows CENVAT Credit of service tax paid on premium for procuring insurance services for (i) employees and (i...View More

Electricity & Water Charges collected from tenants not taxable under 'Business Support Service'

CESTAT Bangalore holds that, collection of electricity and water charges by Assessee from lessee/tenants is not leviable to service tax under ‘Business Support Service’ (BSS); Assessee own...View More

Restores Samsung India's writ challenging Odisha Entry Tax Act's constitutionality before HC; Disposes appeal 

SC sets-aside the order passed by Orissa HC that rejected Samsung India’s (Assessee) writ challenging the constitutionality of certain provisions in Odisha Entry Tax Act, 1999 on ground of alter...View More

No redemption-fine on ATF lying in fuel-tank of aircraft flying domestically after international-run 

CESTAT Delhi dismisses Revenue’s appeal against non-imposition of redemption fine on Aviation Turbine Fuel (ATF) lying in fuel tank of aircraft which landed in India from abroad and was flying t...View More