International Tax Ruling


By majority, conclusively allows cash refund of accumulated CENVAT Credit upon business closure 

CESTAT Mumbai, by majority decision, allows the assessee to claim cash refund of accumulated CENVAT credit to the tune of Rs. 1.8 crores on closure of the factory; The third member view, pursuant to s...View More

Services by Glaxo SmithKline qualify as export irrespective of payment routing through third-party 

CESTAT, Chandigarh holds that “Business Support” and “Manpower Recruitment and Supply’ service rendered by Glaxo SmithKline to M/s SmithKline Beecham Plc. (SB Plc), U.K. under ...View More

Advisory to clients abroad for investment of funds an 'export of service'

CESTAT, Chennai upholds Commissioner (Appeals) order sanctioning rebate to the Assessee (Sundaram Asset Management Co. Ltd.) on advisory services for investment of funds to clients abroad; Assess...View More

Incorrect description on invoice no ground to deny CENVAT credit to service receiver

CESTAT Mumbai sets-aside demand of service tax against insurance major (Tata AIG General Insurance Co. Ltd./assessee), holding that, raising invoice with incorrect description (instead of business sup...View More

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