International Tax Ruling


Payment to Distributors for grant of theatrical rights not taxable as immovable property renting

CESTAT, New Delhi sets aside Revenue’s order levying service-tax on Assessee under ‘renting of immovable property’ service for amount paid to Distributors for grant of theatrical rig...View More

Allows warehousing extension after permitted period expiry, bonded goods re-export without duty

CESTAT Ahmedabad extends warehousing period for 6 months and allows re-export of warehoused goods (imported plant & Machineries/equipments) which were not cleared for home consumption while observ...View More

Receipt by Nodal-Agency for payment to vendor towards project-cost not ‘consideration for service’

CESTAT Delhi quashes demand on amount received by Nodal Agency (assessee) from State Government Departments for paying the vendor contracted to execute/complete public benefit projects finding that su...View More

State competent to tax ‘Lotteries’, a species of gambling; Reverses HC order

SC holds that ‘betting and gambling” is a State subject and “‘lotteries’ is a species of gambling activity except to the extent of it “being denuded of its powers i...View More

Services relating to "Footwear" classifiable as “fashion designing”, not taxable under RCM

CESTAT, Allahabad holds that services (like prototypes, designs, information about new and innovated materials and components and patterns of footwear) received from foreign parties by an export-orien...View More

Remits matter for proper report on unutilised CENVAT credit on transfer

CESTAT Delhi remands the matter to the Adjudicating Authority for proper report from jurisdictional Central Excise Authority for the purpose of transfer of unutilised CENVAT Credit from assessee&rsquo...View More

Denial of interest on delayed refund under plea of jurisdiction-transfer upon GST-introduction untenable

Punjab & Haryana HC, in a matter involving grant of interest on delayed refund of excise duty pre-GST regime, dismisses Revenue’s plea of transfer of jurisdiction due to GST regime; Finds th...View More

Collection charges/facilitation fees retained for allowing usage of Hospital’s Infrastructure not BSS

CESTAT Delhi holds that ‘collection charges/facilitation fee’ retained by assessee-hospital by virtue of pre-determined contract to share revenue with contracted doctors/professionals/ con...View More

Alternate remedy to appeal no bar where re-assessment challenged on limitation as 'preliminary objection'

SC holds that “As the issue regarding limitation goes to the root of the matter, it could be taken as preliminary objection before the competent authority and the competent authority was under o...View More

State cannot impose cess/tax on cement manufacturers under repealed Act post GST

Meghalaya HC holds that post GST, State has “no authority to impose any tax or the like on the manufacture of cement in the State, it did not possess any authority to levy cess on such manufactu...View More