International Tax Ruling


Sets-aside demand against Stock-Broker on Late payment charges collected from clients

CESTAT Kolkata sets aside entire demand on account of Late Payment Charges, non-reversal of CENVAT credit under Rule 6 of CENVAT Credit Rules,  Trading of Scrips on own account and reimbursement ...View More

Allows CENVAT credit of support-service received by Hindalco from Aditya Birla Management Corporation

CESTAT Kolkata allows CENVAT credit to Hindalco Industries (assessee) in respect of service tax paid to Aditya Birla Management Corporation Pvt. Ltd (ABMCPL) towards receipt of&nbs...View More

Quashes demand on Concession-Agreement for Port Development; Concession -fee not payment for “business-support services” 

CESTAT, Chennai quashes order imposing service tax demand on Concession Agreement for Development of Karaikal Port Project on BOT basis, holds that Revenue erred in classifying the activity u/s 65(105...View More

Building Cess not leviable on supply portion of contract; Directs refund

Bombay HC directs refund of Building and Other Construction Worker’s Welfare Cess (BOCW Cess) deducted on supply portion of contract by Maharashtra State Electricity Transmission Company Ltd. (M...View More

Upholds Revenue’s allegation of ‘as-such’ removal of goods imported under Advance Licence 

CESTAT Ahmedabad dismisses appeal of Nirma Ltd. (assessee) against Commissioner (A) order that goods (N–Paraffin) imported against advance license (AL) were cleared ‘as such’ in same...View More

Cement & steel, vital input for providing ‘Commercial and Industrial Construction’ service; Allows credit  

CESTAT Ahmedabad holds that assessee “is legally entitled for the Cenvat credit on Cement and Steel used for providing output service i.e. Commercial and Industrial Construction Services&rd...View More

'Fixed Facility Charges' collected for 'Liquid Gas Storage Tank' setup not 'tangible goods' supply 

CESTAT Chennai quashes service tax demand on Fixed Facility Charges (FFC) collected by aassessee from its customers on supply of Vacuum Insulated Storage Tanks for storing liquid nitrogen gases; Refer...View More

Laying down pipes for Gujarat Industrial Development Corp. constitutes ‘Works Contract Service’ 

CESTAT Ahmedabad opines that contract of laying down the pipeline for the Gujarat Industrial Development Corporation is of the composite nature involving both supply of the goods as well as service an...View More

Interprets Section 125 of SVLDR Scheme; Appointed date of June 30, 2019 applies to enquiry/investigation/audit  

Madras HC allows writ against rejection of application under SVLDR Scheme, 2019, holds that relevant clause in Section 125 should be read to contain the stipulation that, enquiry/invest...View More

Directs Tribunal to consider stay application qua interest component forming part of composite demand 

Bombay HC allows Assessee’s writ against partial stay allowed on tax demand and being refused on interest demand when the order passed by assessing officer or first appellate authority is a comp...View More