International Tax Ruling


Directs DC to give credit of interest deposited prior to SCN-issuance, issue fresh SVLDRS-3

Bombay HC directs the Designated Committee (DC) to give credit for the amount of interest already paid by Petitioner prior to the issuance of Show Cause Notice by the Department; HC rules that, Petiti...View More

2D to 3D conversion, visual effects activities undertaken for foreign counterpart qualifies as 'export'

CESTAT Mumbai deletes demand under ‘video production agency’ service, rejects Revenue’s stance that various activities relating to ‘visual effects’ and 3D ...View More

Matter of ITC availment by purchaser where selling-dealer defaults referred to Full Bench

Kerala HC (Division Bench) places before the Full Bench the matter of “Whether the credit of input tax can be availed by the purchasing dealer if the selling dealer had failed to remit the ...View More

Installation of ‘thermal insulation’ a “Works-Contract Service”, eligible for abatement benefit: Quashes demand 

CESTAT Ahmedabad holds that installation of ‘thermal insulation’ is covered under the definition of “Works Contract Service”, accordingly eligible to benefit of 67% abatement f...View More

Affirms CESTAT; APMC liable to service tax on renting shops for flower trading

SC concurs with CESTAT’s finding that activity of renting of phars/tin-sheds/shops by APMC (Agricultural Produce Marketing Committee) for marketing/trading/storing of flowers...View More

Activity of renting of shops for marketing/trading of flowers taxable under "renting of immovable property"

CESTAT, Delhi holds that the activity of renting of phars/tin sheds/shops for marketing/trading of flowers etc. by the traders is taxable under the category of renting of immovable property; Therefore...View More

Asks concerned-authority to re-consider EOU’s TED refund application following SC’s verdict

Karnataka HC following decision of Top Court in Sandoz Pvt. Ltd. wherein interestingly, SC disentitled an Export Oriented Unit (EOU) for claim of Terminal Excise Duty (TED) on its own, grants liberty ...View More

Not mentioning credit availed in ST-3 returns no ground to deny eligible refund 

CESTAT, Chennai allows Assessee’s appeal to avail refund of Rs.16,93,074 on the service tax paid under reverse charge mechanism w.r.t input services availed on export of IT services; Revenue has...View More

Affirms Tribunal order quashing levy on leasing of wagons to Railways; Dismisses Revenue's appeal 

SC dismisses Revenue’s appeals against decision of CESTAT, Bangalore quashing service tax demand under the head of ‘Supply of Tangible Goods’ (SOTG) on lease/rental charges of wagons...View More

'Fees' received by Irfan and Yusuf Pathan from IPL team-owners not ‘Business Support Service’

CESTAT Ahmedabad quashes demand against cricketers, Irfan Pathan and Yusuf Pathan under the head of ‘Business Support Service’ (BSS) w.r.t. fees received from cric...View More