International Tax Ruling


Consideration from land-owners by PoA-holder facilitating property purchase/sale a 'Real-Estate Agent Service'

CESTAT Chennai rules that holder of ‘General Power of Attorney’ (GPoA) from several land-owners, acting as middleman/agent in purchase and sale of immovable property fo...View More

10-year inordinate delay between SCN & hearing against statute, fairness & natural justice principle

Bombay HC quashes show cause notice raising demand of service tax after noting the inordinate delay of more than ten years between the issuance of SCN and the subsequent notice for personal ...View More

Quashes CENVAT Credit demands on inputs used for construction service, renting immovable property

CESTAT, Mumbai quashes demand for recovery of inadmissible CENVAT credit on various inputs like steel, cement, and other materials used in construction services, and holds that the entire credit avail...View More

Dr. Reddy's ‘Senquel-AD’ - mouthwash or medicament? Remits matter citing SC's “care” vs. “cure” principle 

Kerala HC continues interim order of “staying all further proceedings” in relation to issue of classification of Dr. Reddy's Laboratories Senquel-AD (mouthwash) as a ‘medicament&rsqu...View More

'Bill-Discounting' facility for prompt payment by Body-Corporate taxable as Banking & Financial Service

CESTAT Chennai finds that ‘bill discounting facility’ availed by Body Corporate/Limited Company for prompt payment is taxable as ‘banking and other financial services&...View More

Weighment charges recovered by FCI from State Govt. Agencies not 'Business Auxiliary Service' 

CESTAT Chandigarh holds that weighment done by Food Corporation of India to ensure the declared quantity of grains supplied by agencies cannot be said to be a service, leave alone Business Auxiliary S...View More

Upholds tax imposition on charges collected towards service subscription not disclosed in returns

CESTAT, Chandigarh upholds order imposing service tax on charges collected by the Assessee (a Service Station of Bajaj Auto) from all customers who purchased Bajaj Products under a scheme launched by ...View More

Helmet locks supplied by Hero Motocorp with Motorcycle, being an accessory, qualifies as 'input' 

CESTAT Chandigarh allows Hero Motocorp (assessee) to take CENVAT credit on ‘helmet locks’ supplied along with Motorcycles; Rules that ‘helmet locks’ required to be supplied wit...View More

Transportation service to HPCL using tankers not 'transfer of right to use goods '

Bombay HC rules that transportation of bulk petroleum products with the use of tank trucks (tankers) as per agreement with Hindustan Petroleum Corp. Ltd. (HPCL) does not amount to “transfer of r...View More

Sets-aside demand against Ultratech on cement cleared to SEZ developers without duty payment

CESTAT Ahmedabad upholds dropping of demand against Ultratech Cement Ltd (assessee) on clearance of cement from factory to SEZ developers without payment of excise duty under bond/LUT; ...View More