International Tax Ruling


Marketing by Sun Microsystem for Sun-Singapore, in India, an 'export'; Rejects demand under BAS 

CESTAT Bangalore quashes service tax demand along with interest and penalty on marketing activities carried out by Sun Microsystem (assessee) in India for Sun Singapore; Noting the similarity of issue...View More

Quashes order imposing tax on mark-up in Ocean Freight and Business Support Services

CESTAT, New Delhi quashes order imposing demand for non-payment of service tax on mark-up in freight income (ocean freight) and, under the category of business support services on the amount of custom...View More

Service export depends on recipient's location, not place of service performance or recipient's customers 

In a reference from division bench, CESTAT Mumbai (Larger Bench) clarifies on the scope of taxable service delivered from India to recipient outside India and used outside India under the Export of Se...View More

‘Exclusivity Fee’ charged from distributors not 'franchisee service' sans any representational rights

CESTAT Ahmedabad sets-aside service tax demand under ‘franchisee service’ by holding that “no representational right” has been created in favour of distributors by enterin...View More

Amounts retained towards liquidated damages/bank guarantee encashment, not consideration for tolerating contractual-breach 

CESTAT, Chennai quashes the demand for service tax on the monies received through encashment of performance Guarantee/Bank Guarantee and that collected/retained as liquidated damages for non-performan...View More

Unit coming into existence after change in ownership not entitled to 'Budgetary-Support' 

Sikkim HC dismisses writ petitions seeking grant of ‘budgetary support’ under the Budgetary Support Scheme (BSS) to manufacturing units who have come into existence after change in constit...View More

Rejects IBM's appeal seeking reassessment of imported software post clearance, absent ‘factual errors’

CESTAT, Bangalore rejects IBM India’s appeal seeking reassessment of imported goods post clearance for home consumption, holds that invoice produced by the Assessee at the time of import had no ...View More

Allows credit to Hero-Honda on Mirror Assembly & Sari Guard sold along with Motor-Cycle 

CESTAT Chandigarh allows Hero Motorcorp (assessee) to take CENVAT credit on Mirror Assembly (left & right) and Sari Guard sold alongwith the Motor Cycle; Holds that these two items fall under the ...View More

Telecommunication service to Singtel’s Singapore arm 'on own account' not 'Intermediary'

Delhi HC dismisses Revenue’s appeals, allows refund to assessee [SingTel Global (India) Pvt. Ltd (SGIPL)] of unutilized input service credit towards export of telecommunication services to Singa...View More

"External hard disks drives" eligible to concessional CVD, irrespective of removable or exchangeable feature

CESTAT Chennai upholds order passed by Commissioner (A) extending concessional rate of CVD on ‘external hard disk drives’ (HDD) as per Sl. No. 255 o...View More