International Tax Ruling


No jurisdictional error in invoking extended limitation against Travel-Agent considering suppression, non-cooperation 

Patna HC observes that Department taking the view regarding suppression of facts by assessee ( Travel Agency) regarding non-payment of service tax on sale of travel tickets, where assessee does not pr...View More

No double benefit in claiming rebate and duty drawback; Relies on SC dicta 

Bombay HC quashes order seeking to recover sanctioned rebate along with interest on finding that “there is no double benefit” since assessee has duly reversed CENVAT credit amounts availed...View More

Local sales tax applies on Goods imported under Trade agreement between India-Bhutan 

Madras HC in appeal challenging levy of local goods tax under Tamil Nadu General Sales Tax Act, rejects the stance of importer that same is not leviable on cigarettes import in view of Agreement on Tr...View More

Remands for fresh-adjudication on simultaneously availing benefit under SHIS and EPCG

CESTAT Mumbai quashes order fastening duty liability and disbarring simultaneous availment of benefit under both schemes in Foreign Trade Policy i.e. Status Holder Incentive Scheme (SHIS) and Exp...View More

Sets aside demand under pre-amended BAS Definition; Remands for re-quantification post-amendment

CESTAT Mumbai, considering the un-amended  and amended  definition of BAS u/s 65(19) of the Finance Act, holds that activities of Sodexo India (assessee)&n...View More

In Tata Power’s favour, quashes demand on Fly Ash produced during coal based Power Generation

CESTAT Kolkata rejects Revenue’s appeal, reiterates that fly ash coming into being in the course of manufacture of electricity by burning coal, would not require payment of excise duty; Obs...View More

In Tata Power’s favour, quashes demand on Fly Ash produced during coal based Power Generation

CESTAT Kolkata rejects Revenue’s appeal, reiterates that fly ash coming into being in the course of manufacture of electricity by burning coal, would not require payment of excise duty; Obs...View More

Ad agency helping clients craft print or podcast advertisements on various channels not taxable

CESTAT Delhi dismisses Revenue’s appeal against order which dropped service tax demand against advertisment agency helping its clients to make media, print or podcast advertisements on various c...View More

Pre-deposit via DRC-03 before October’22 sufficient compliance since service-tax arrears recoverable under CGST Act

CESTAT Mumbai holds that pre-deposit for service tax appeal made through DRC-03 prior to October 28, 22 has to be treated as sufficient compliance, since tax could be recovered as an arrear of Service...View More

Allows HPCL CENVAT Credit on Medical Insurance & CISF Security, Rules them as essential ‘Input Services’" 

CESTAT Mumbai finds Hindustan Petroleum Corporation Ltd. (Assessee) eligible for CENVAT credit of service tax paid on medical insurance of employees, and CISF security, finding that these services are...View More