International Tax Ruling


Commissioner to verify whether ‘input service’ under CCR & GST are peri-materia, before applying Safari Retreats ratio 

CESTAT Ahmedabad sets aside the Commissioner order disallowing the credit benefit on input service to Kohler India, finding that the “Commissioner in enthusiasm to apply Safari Retreats Ltd to t...View More

‘Upfront fee’ received by DMRC on ‘concession agreement’ taxable under ‘Renting of Immovable Property Service’ 

CESTAT Delhi upholds service tax demand on Delhi Metro Rail Corporation Ltd (DMRC) under "Renting of Immovable Property Service" for a portion of ‘upfront fees’ received for entering into ...View More

Secondment of overseas group co. expats by Daimler-India taxable; Absence of mark-up inconsequential 

CESTAT Chennai holds that assessee Daimler India (Host Company) is liable to service tax on seconded employees (transferees) of Daimler AG, Germany (Home Company) under the head ‘Manpower Recrui...View More

Adopting 'purposive interpretation', grants duty exemption/relief on Cepheid’s 'HIV-VL Test Kits' 

CESTAT Delhi sets aside denial of BCD, CVD exemption and 5% IGST on Cepheid India's import of HIV-VL load test kits [GenXperts®], by holding that these test kits being ‘life saving diagnosti...View More

Main and sub-contractor ‘jointly and severally’ liable to tax; Differentiates L&T ratio 

Madhya Pradesh HC in appeal pertaining to additional demand with interest/penalty raised on assessee (works contractor) by adding turnover of sub-contractor, upholds the demand citing Section 7 of M.P...View More

Despite CESTAT's dismissal on limitation, refuses entertaining appeal on merits concerning internet-services taxability 

Delhi HC rejects appeal by Revenue against CESTAT order dropping demand on ‘Lease Internet Broadband services’ provided to exempted organisations (STPIs, Embassies, etc.) by holding the Sh...View More

Cannot invoke extended period after 5 years from non-payment basis presumption of evasion 

CESTAT Delhi quashes Show Cause Notice (SCN) creating demand of service tax on internet services noting that “show cause notice presumes that there was intent to evade payment of service tax mer...View More

Upholds penalty on Customs Broker for failing to report weight discrepancies 

CESTAT Chennai upholds Rs. 50,000 penalty on Customs Broker (CB) for failing to report significant discrepancies in declared vs. actual weight of imported consignments cleared on behalf of the importe...View More

Quashes duty demand on kraft paper, packing material citing irregularities in investigation 

CESTAT Allahabad quashes demand of duty on kraft paper and packing material on finding that entire case of Department starting from allegation of clandestine removal under fake & parallel Invoices...View More

No service tax on sponsorship services to IPL teams prior to amendment of definition 

CESTAT Bangalore quashes demand of service tax on ‘sponsorship services’ rendered to Indian Premier League teams Knight Raiders, Decan Chargers since “last match was concluded on 25....View More