International Tax Ruling


Hiring players for appearance at sport-tournament taxable as ‘manpower-supply’; Accords expansive meaning

SC holds that hiring of player by event organiser for a sports tournament is taxable under the definition of “manpower recruitment or supply agency”u/s 65(105)(k) r/w section 65(68) o...View More

Commissioner from centralised registration lacks jurisdiction to raise demand on assessee’s activities in separate state 

CESTAT Delhi quashes demand raised by Principal Commissioner Service Tax, New Delhi on activities of assessee in Rajasthan and Chandigarh where they were separately registered; Observing that assessee...View More

Reckons exempt, not intermediate-goods value for CENVAT-reversal; Distortion created by formula inconsequential

CESTAT Delhi approves reversal of CENVAT credit by ‘manufacturer of urea’ (assessee) by reckoning value of ‘urea’ removed (as heavily subsidized by Notification No. 12/201...View More

No service tax on ‘canteen services’ provided by “outdoor caterer” to factory employees 

CESTAT Ahmedabad holds assessee providing “Outdoor Catering Services” to factories beneficiary of service tax exemption as per Mega Exemption Notification, resultantly exempt from pay...View More

Dismisses review petitions against judgment upholding State’s competence to levy tax on lotteries

SC dismisses review petitions filed against its judgment which held that the State Legislatures have the power to tax lotteries under Entry 62 of List II, by setting aside the judgments passed by the ...View More

Judicial propriety requires non-discriminatory application of classification; Extends concession to Lenovo-India on ‘hard-disk drive’ 

CESTAT Mumbai sets aside differential customs duty demand on import of ‘external/portable ‘hard disk drive’ of several makes and models by assessee (Lenovo India), cites settled law ...View More

Incomplete Debit Note cannot be considered as document for CENVAT Credit claim; Upholds refund rejection order

CESTAT, Chennai rules that debit note, which is incomplete, cannot be considered as a document specified in Rule 9 of CCR for claiming CENVAT Credit, upholds order rejecting refund claim; Notes that A...View More

Quashes duty demand on “Fire Sprinklers”; Reliance by Dept. upon CBIC-circular ‘misconceived’ 

CESTAT Delhi dismisses Revenue’s appeal against the Appellate Authority’s order quashing differential duty demand on ‘fire sprinklers’ imported as part of ‘fire protectio...View More

Circular cannot modify scope of Exemption Notification; Extends exemption on study-material provided by Coaching-Institute 

CESTAT, New Delhi quashes the order denying the benefit of exemption on spiral bound study materials without printed MRP provided by the Coaching Centre, holds that, “the circular by the CBEC ca...View More

Circular cannot modify scope of Exemption Notification; Extends exemption on study-material provided by Coaching-Institute 

CESTAT, New Delhi quashes the order denying the benefit of exemption on spiral bound study materials without printed MRP provided by the Coaching Centre, holds that, “the circular by the CBEC ca...View More