International Tax Ruling


Court's Order not needed for manual processing of SVLDRS Application; Disposes writ

Madras HC dismisses Revenue's stance of rejecting assessee’s request to issue Discharge Certificate in Form-4 on the ground that it cannot be processed manually and a Court's order has to be obt...View More

Compensation received by Port service-provider for making good financial-damages/injury not ‘taxable’

CESTAT Hyderabad quashes service-tax demand on ‘liquidated damages/compensation charges’ received by ‘Port service provider’ (assessee) from service recipient (importer) toward...View More

Statutory compensation received by Jindal Steel for cancelled coal-blocks not ‘consideration to tolerate’

CESTAT Kolkata rules that, no service-tax can be levied on statutory compensation received by Jindal Steels (Assessee) under Coal Mines (Special Provisions) Act, 2015 (CMSPA) for cancellation of alloc...View More

Quashes order denying CENVAT credit under Business Transfer Agreement, cites due compliance with Rule 10

CESTAT, Bangalore quashes Order denying CENVAT credit benefit transferred to the Assessee under Business Transfer Agreement, holds that the Assessee has duly complied with the requirements of Rule 10 ...View More

Raw/Packaging material used for testing medicaments qualify as ‘inputs"

CESTAT Ahmedabad rules that CENVAT credit is available in respect of inputs and packing material used in manufacture of medicament which is used for testing/quality purpose and destroyed thereafter; D...View More

Raw/Packaging material used for testing medicaments qualify as ‘inputs"

CESTAT Ahmedabad rules that CENVAT credit is available in respect of inputs and packing material used in manufacture of medicament which is used for testing/quality purpose and destroyed thereafter; D...View More

Quashes CST levy on bond-to-bond liquor-sale where tax duly discharged at "first-point-of-sale"

Bombay HC quashes assessment order (AO) levying tax upon assessee (United Spirits Ltd.) on bond-to-bond sale of imported goods (liquor) when VAT was duly discharged by importer (ASK Agencies) on resal...View More

Writ filed against SCN demanding service tax under 'reverse charge' invoking extended period

Bombay HC stays adjudication of SCN whereby demand of service tax was raised under reverse charge mechanism on services imported by the Petitioner from an entity situated at Malaysia; Notes that, for ...View More

Assessee not liable to service tax, follows SC dictum in L&T case

CESTAT, Hyderabad holds that Assessee is not liable to pay Service tax during the relevant period i.e. from April 2005 to March 2007, follows the decision of the Hon’ble Supreme Court in CCE vs....View More

Municipal Corporation entitled to charge fee/tax on advertisement hoardings post GST

Karnataka HC declares that, “there is no conflict between the power to levy GST under GST Act and power of Municipal Corporation to levy advertisement fee or advertisement tax under Section 134 ...View More