International Tax Ruling


Charger sold along with mobile phone taxable at uniform 5% rate; Distinguishes Nokia ratio

Karnataka HC dismisses batch of revision petitions against Karnataka Appellate Tribunal (KAT) order, concurs with Tribunal that charger sold along with mobile phone in a composite pack attra...View More

Upholds HC-order allowing credit on ‘re-insurance’ premium to Insurance Co.; Dismisses Revenue’s SLP

SC dismisses Revenue's SLP against Rajasthan HC order allowing the benefit of CENVAT credit on re-insurance premium paid by assessee, an insurance company; Earlier, before the HC, Reven...View More

Following settled position on allowability of credit on re-insurance services, dismisses Revenue’s appeal 

In pursuant to coordinate bench order, Rajasthan HC dismisses Revenue’s appeal against order of CESTAT allowing input service on service tax paid on re-insurance; Revenue and assessee agrees tha...View More

Creating re-insurance pool vide IRDA directives, thus credit on tax payable allowable as ‘input-service’

Rajasthan HC upholds CESTAT’s order allowing Shriram General Insurance Company Ltd. (assessee) claim of credit on service tax paid on re-insurance; Notes that even if Revenue seeks to distinguis...View More

Dealer not liable to registration for stray/single purchase transaction made from outside State

Andhra Pradesh HC observes that a Turn Over Tax (TOT) dealer for single/stray transaction of purchase of goods from outside State will not be liable for registration as VAT de...View More

Copy of order upholding CESTAT's decision on non-alcoholic beverage bases/concentrates classification

Copy of Supreme Court order dismissing Revenue’s appeal against CESTAT's decision classifying 'non-alcoholic beverage bases/ concentrates' required for making beverages and aerated dri...View More

Classifies ‘non-alcoholic beverage bases/concentrates' under heading 3302, dismisses Revenue’s appeal

CESTAT Mumbai affirms dropping of demand against Britco Foods Company Ltd (now  Coca Cola India Pvt Ltd) for having cleared ‘non-alcoholic beverage bases/concentrates'&n...View More

EULA, not downloading date relevant for taxing Software-Service; Confirms demand against United-India-Insurance

CESTAT Chennai confirms demand of service tax alongwith interest and penalty against United India Insurance (assessee) on receipt of application software technology (Core Insurance Solution) from SSP ...View More

Grants leave in challenge to Revenue's inaction of passing availed exemption-benefit to cinema goers; Remands matter

SC grants leave to Cine Prekshakula Viniyoga Darula Sangham in a matter challenging Revenue’s inaction of passing availed exemption benefit to cinema-goers; Holds that, High Court was in er...View More

No 'infrastructure-support-service' by State Cricket Association to BCCI in providing Stadium for IPL

Chennai CESTAT sets-aside demand against Tamil Nadu Cricket Association (assessee), refuses to concur with Department that assessee provided ‘infrastructural support service&rsquo...View More