International Tax Ruling


Dismisses Revenue’s SLP challenging HC’s direction to process CENVAT-credit refund to Blackberry India 

SC finds no reason to entertain Revenue’s SLP challenging the Delhi HC order where SCN demanding sanctioned refund of CENVAT Credit to Blackberry India on basis that Revenue has preferred SLP be...View More

Quashes demand absent valuation exercise by Revenue on equipment supplied by Medall to Franchisee 

Madras HC sets aside Order-in-Original confirming demand of service tax of Rs 11.61 Cr. (approx) against Medall Healthcare Pvt. Ltd.(Assessee) for the period Jan 2016–Jun 2017 in respect of serv...View More

Absent third-party confirmation, record-of-proceedings & Section-108 statement, sufficient for electronic-evidence certification; Restores Appeal 

SC partly allows Revenue’s appeal, setting aside the CESTAT ruling that dismissed Revenue’s case against the importer, alleged to be importing branded food items by declaring lower RSP/MRP...View More

Upholds CESTAT-ruling quashing service tax demand on construction of residential complexes 

SC dismisses Revenue’s appeal on grounds of 255 days delay, as well as on merits, contesting CESTAT Bangalore ruling that quashed the service tax demand on Assessee engaged in activity of constr...View More

Rejects appeal against CESTAT-ruling on taxability of cargo space sale and purchase by Air-Cargo-Agent 

SC dismisses Revenue’ appeal against CESTAT Chennai ruling that quashed the service tax demand on a air cargo agent (Assessee) on the freight charges reimbursed by them to their customers charge...View More

Dismisses Revenue’s appeal attempting to conflate transportation and insurance as part of composite works-contract 

SC dismisses Revenue’s appeal challenging the ruling of CESTAT Ahmedabad that dropped aggregate demand on insurance and transportation charges amounting to Rs 14.42 Crores by including the same ...View More

Copy of SC judgment overturning HC-ruling on taxing motor vehicles used in restricted/private spaces 

SC, interpreting the term ‘public place’ under the Motor Vehicles Act for the purpose of levying tax on motor vehicles used or kept for use in Andhra Pradesh, holds that vehicles used excl...View More

Vehicles suitable for use on public roads, taxable, irrespective of use within restricted area; Reverses refund 

Andhra Pradesh HC sets aside Single Judge judgment that allowed the owner of vehicle (Respondent) refund of tax paid u/s 3 of the Andhra Pradesh Motor Vehicles Taxation Act, 1963, on the premise that ...View More

Grants interest on refund despite pendency of appeal before CESTAT 

Bombay HC (Goa) allows statutory interest of 6% on sanctioned refund with a direction “the revenue to refund interest as computed….sum of amount of Rs.6,65,11,851/- by computing it from d...View More

Dismissing Revenue’s appeal, sustains CENVAT refund to Wipro despite non-taxability of exported IT services 

Karnataka HC dismisses Revenue’s appeals against CESTAT ruling granting refund of CENVAT credit to Wipro Technologies in respect of input services used for export of Information Technology servi...View More