International Tax Ruling


No bar in seeking statutory appeal restoration on failure to avail Amnesty Scheme benefit

SC rules that “there is no bar as such for seeking restoration of the appeal if the assessee is unsuccessful in availing the benefit under the Amnesty Scheme”; Sets-aside order of Single J...View More

Citing non-consideration of documents evidencing high-sea-sale, allows writ challenging demand-order; Remands matter

Madras HC quashes VAT demand on imported consignment purchased in high seas and directly cleared from customs area by filing relevant necessary Form and surrendering transit forms at check post; Asses...View More

Quashes order classifying product as 'P&P Medicament' instead of 'Ayurvedic Medicine', remands matter

CESTAT, Ahmedabad quashes impugned order classifying product manufactured by the Assessee in the name of Sensur Rubefacient and Herbyl Skin Ointment as P&P medicament (other than medicament) class...View More

CENVAT on input services for ‘Renting of Immovable Property’ admissible, quashes demand

CESTAT Bangalore allows CENVAT credit on the various input services used in providing ‘Renting of Immovable Property Services’ observing that “credit on this account is to be ad...View More

Premises registration not mandatory for availing CENVAT-credit and refund 

CESTAT Chandigarh holds that registration of premises with the service tax authorities is not a pre-condition for availment of CENVAT credit and consequently the refund of unutilized credit; Quashing ...View More

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