International Tax Ruling


‘Effluent Treatment and Waste Disposal' for individual customers not 'Club and Association' service 

CESTAT Ahmedabad sets-aside demand on the provision of effluent treatment and disposal of waste to industrial customer under ‘club and association service’; Revenue claims that assessee&rs...View More

Ultratech's activity of Pumping 'Ready-Mix Concrete' as per customer's requirement not 'service'

CESTAT Chandigarh holds that supply of Ready-Mix Concrete (RMC) doesn’t involve any service angle in spite of the fact that Assessee (Ultratech) is pumping it to the desired floor at the request...View More

Goods transfer from FTWZ to DTA not 're-import' from outside India; Denies exemption 

Customs Authority for Advance Rulings (CAAR) rules that “.. transfer of goods from DTA to FTWZ or FTWZ to DTA is neither covered under the term ‘procure’ nor ‘import’ , t...View More

Allows refund on cancellation of flat by buyers citing ‘no service’  

CESTAT Mumbai entitles assessee having a residential complex to refund of service tax component in booking amount paid by its buyers for respective flats by holding that due to cancellation by buyer o...View More

Finalization of provisional assessment to be done monthly; Upholds denial of excess-tax adjustment

CESTAT Chennai upholds the finalization of provisional assessment for supply of Boiler Components by BHEL (assessee) to Bharat Petroleum Corporation Ltd.(BPCL) on monthly basi...View More

Quashes SCN issued after SVLDRS scheme availment; Cites no pending inquiry/investigation on cut-off date 

Bombay HC allows challenge against a SCN issued after the assessee-petitioner was granted benefit of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) regarding service tax liability&nbs...View More

Absent recovery notice, CENVAT Credit refund claim cannot be denied; Quashes refund-rejection orders

CESTAT, Mumbai holds that in absence of any notice for recovery as provided by Rule 14 of the Cenvat Credit Rules, the refund of CENVAT Credit as claimed by the assessee under Rule 5 of CCR cannot be ...View More

Rules on SVLDRS ‘tax dues’ classification, expounds on 'litigation' & ' arrears' category 

Delhi HC rules on classification of tax dues under the Sabka Vishwas (Legacy Dispute Resolution) Scheme [the Scheme] in challenge to consideration of case under ‘amounts in arrears’ catego...View More

Dismisses Revenue’s appeals against order allowing unutilized CENVAT-credit refund despite ‘premises non-registration’

CESTAT Chennai dismisses Revenue’s appeal against an order allowing refund of unutilized CENVAT credit to exporter (assessee) despite being availed before payment of service tax and non-registra...View More

Allows SVLDR Scheme benefit to actor Arjun Rampal despite Challan expiry 

Bombay HC, in relief to actor Arjun Rampal seeking to avail benefit of SVLDR Scheme, rules that assessee cannot be deprived of the Scheme benefit merely on the basis of a “technical issue”...View More