International Tax Ruling


Quashes demand under ‘construction service’ and ‘commercial or industrial construction service’ 

CESTAT Chennai sets aside demand under ‘construction service’ and ‘commercial or industrial construction service’ in respect of activity of assessee of construction of office b...View More

User Development Fee collected by International airport a ‘statutory-levy’, not liable to service-tax 

SC holds that no service tax is applicable on ‘User Development Fee’ (UDF) collected from domestic and international passengers at Delhi, Hyderabad and Mumbai international airports; At fi...View More

Quashes penalty levied for late entry-tax payment absent assignment of reasons, mistake in books

Orissa HC allows assessee’s revision petition, holds that penalty levied u/s 7(5) of O.E.T. Act for late payment of entry tax cannot be sustained once the...View More

Rules out inclusion of commission on fuel surcharge in basic-fare by Air-Travel-Agent

CESTAT Chennai rejects Revenue's plea to include commission on fuel surcharge in the basic fare for purpose of discharge of service tax by Air Travel Agent (ATA) in terms of Rule 6 (7) ...View More

'Hostel services' being naturally bundled with educational services exempted from service tax 

CESTAT Delhi quashes service tax demand on hostel fees received by Mody Education Foundation (assessee) from its boarding school students by rejecting Revenue’s claim that hostel services and ed...View More

Demand on Royalty payment to music director/company unsustainable both on merits & limitation

CESTAT, Chennai quashes differential service tax demand (both on merits as well as limitation) on royalty paid to music directors/companies under ‘Business Support Service&rs...View More

'Entertainment' not subsumed under 'service' post 101st Constitutional Amendment; No right to collect tax 'survives'

Patna HC rules that Entertainment tax levied under the  Bihar Entertainment Tax Act, 1948 (Act)  cannot be sustained after the 101st Constitutional Amendment as...View More

Wholesale pack containing individual confectionaries weighing below 10-gms not assessable on MRP

CESTAT Ahmedabad dismisses Revenue’s appeal, rules that wholesale packs like poly bag of 500 grams and pet jars of 1kg containing wrapped sugar confection...View More

Value of manufactured goods supplied to merchant exporters not be included for calculating SSI exemption ceiling 

CESTAT Mumbai holds that while determining the SSI exemption limit, the value of manufactured goods (corrugated carton boxes) supplied by assessee-manufacturer to Merchant Exporters is not to be inclu...View More

Quashes order adjusting refund towards past dues pending Amnesty Scheme application 

Bombay HC finds Revenue’s action in adjusting refund due to assessee against past dues while considering the application under Amnesty Scheme (Maharashtra Settlement of Arrears of Tax, Interest,...View More