International Tax Ruling


Allows credit to Honda-India on 'part-catalogue' and 'repair-manual' development service 

CESTAT Allahabad allows CENVAT credit of service tax paid under reverse charge mechanism (RCM) by Honda Cars, India (assessee) on the service fees paid by them to their principal (Honda Motor Company ...View More

Affiliation, renewal charges collected by Pondicherry-University not in relation to 'educational-service'; Denies exemption 

Madras HC dismisses writ filed by Pondicherry University against tax demand on consideration received for Affiliation/Recognition from colleges, remarks “affiliation work and the charges collect...View More

'Selective' retrospective withdrawal of MEIS Benefits on FIBC bags 'arbitrary and discriminatory' 

Delhi HC holds that Public Notification No. 58/2015-2020 dated January 29, 2020 which seeks to withdraws the MEIS benefit on Flexible Intermediate Bulk Container (FIBC/Jumbo/Big Bags) classi...View More

Onus to prove non-taxability vis-a-vis discrepancy lies upon assessee; Upholds 'reverse-charge' liability

CESTAT Ahmedabad rules that “under the service tax law after 01.07.2012 all payments received or paid to the foreign parties by the assessees against any service provided/ received from abroad (...View More

Liability cannot be fastened without certainty of ‘taxable service’, Commission on 'Corporate Guarantees' taxable as BAS 

CESTAT, Mumbai holds that tax liability cannot be fastened without certainty of the ‘taxable service’ in application of mind by the SCN issuing thus sets aside the impugned order initiatin...View More

‘Water front Royalty’ for minor-port development a statutory levy, not taxable as 'port service'

CESTAT Ahmedabad sets-aside service tax demand on Water Front Royalty payment/wharfages on finding it to be a ‘statutory levy’ in relation to goods landed by the private port aut...View More

DGFT's delay in acting on EPCG-license redemption request cannot deprive exemption to Hyundai Motors 

CESTAT, Chennai holds that Hyundai Motors (Assessee) should not be taken to task due to a delay caused in the DGFT office to act on their request for redemption of EPCG Licence, sets aside impugned or...View More

Prioritizes CIPET sample-reports over customs-lab in 'Plastic Stickers' classification; Quashes misdeclaration charges 

CESTAT Ahmedabad rules in favour of assessee (SEZ unit) by giving preference to sample reports of Central Institute of Plastic Engineering and Technology (CIPET) as against Customs Laboratory in a mat...View More

Competent Authority under Customs Act empowered to assess IGST exemption; Dismisses writ

Kerala HC holds that Competent Authority under Customs Act is empowered to make assessment regading exemption claim of IGST on import of ‘wet dates’ made by assessee; Specifically rules th...View More

Dismisses Revenue’s appeal against CESTAT-order quashing liability on bare-boat charter of 'offshore-drilling-unit' 

Dismisses Revenue’s appeal against CESTAT-order quashing liability on bare-boat charter of 'offshore-drilling-unit' ...View More