International Tax Ruling


Incentives/reimbursements/discounts received by dealers from car manufacturers not taxable as BAS 

CESTAT Delhi holds that amounts of incentives / reimbursements /discounts received by authorized dealers of Maruti Suzuki India Ltd (MSIL) cannot be held as ‘consideration’ for rendering a...View More

Milk procuring, chilling, pasteurisation, standardization, packing is ‘manufacturing’, not taxable as BAS 

CESTAT Delhi holds that activity of procuring raw material (milk) from suppliers and subjecting the same to the process of chilling, cut open of bulk packing, pasteurisation, standardization, and pack...View More

Commissioner to verify whether ‘input service’ under CCR & GST are peri-materia, before applying Safari Retreats ratio 

CESTAT Ahmedabad sets aside the Commissioner order disallowing the credit benefit on input service to Kohler India, finding that the “Commissioner in enthusiasm to apply Safari Retreats Ltd to t...View More

‘Upfront fee’ received by DMRC on ‘concession agreement’ taxable under ‘Renting of Immovable Property Service’ 

CESTAT Delhi upholds service tax demand on Delhi Metro Rail Corporation Ltd (DMRC) under "Renting of Immovable Property Service" for a portion of ‘upfront fees’ received for entering into ...View More

Secondment of overseas group co. expats by Daimler-India taxable; Absence of mark-up inconsequential 

CESTAT Chennai holds that assessee Daimler India (Host Company) is liable to service tax on seconded employees (transferees) of Daimler AG, Germany (Home Company) under the head ‘Manpower Recrui...View More

Adopting 'purposive interpretation', grants duty exemption/relief on Cepheid’s 'HIV-VL Test Kits' 

CESTAT Delhi sets aside denial of BCD, CVD exemption and 5% IGST on Cepheid India's import of HIV-VL load test kits [GenXperts®], by holding that these test kits being ‘life saving diagnosti...View More

Main and sub-contractor ‘jointly and severally’ liable to tax; Differentiates L&T ratio 

Madhya Pradesh HC in appeal pertaining to additional demand with interest/penalty raised on assessee (works contractor) by adding turnover of sub-contractor, upholds the demand citing Section 7 of M.P...View More

Despite CESTAT's dismissal on limitation, refuses entertaining appeal on merits concerning internet-services taxability 

Delhi HC rejects appeal by Revenue against CESTAT order dropping demand on ‘Lease Internet Broadband services’ provided to exempted organisations (STPIs, Embassies, etc.) by holding the Sh...View More

Cannot invoke extended period after 5 years from non-payment basis presumption of evasion 

CESTAT Delhi quashes Show Cause Notice (SCN) creating demand of service tax on internet services noting that “show cause notice presumes that there was intent to evade payment of service tax mer...View More

Upholds penalty on Customs Broker for failing to report weight discrepancies 

CESTAT Chennai upholds Rs. 50,000 penalty on Customs Broker (CB) for failing to report significant discrepancies in declared vs. actual weight of imported consignments cleared on behalf of the importe...View More