International Tax Ruling


Delhi HC issues notice in writ challenging capping of MEIS benefit to Rs. 2 cr. per exporter

Delhi HC issues notice in writ challenging capping of MEIS benefit to 2Cr. per exporter, for the exports made during the Sept. to Dec. 2020 vide Notification No. 30/2015-20; Petitioner’s challen...View More

Cess-Credit lying unutilized as on June 30, 2017, being assessee’s money, refundable in 'cash' 

CESTAT Ahmedabad allows refund claim of Education Cess (E-Cess) and Higher Secondary Education Cess (SHE-Cess) lying in balance as on February 28, 2015 and carried forward till June 30, 2017, depicted...View More

No liability under RCM on 'media rights' acquired to broadcast cricket matches outside India

CESTAT Allahabad sets-aside demand under ‘Commercial Exploitation of Rights of Sports Events’ u/s 65(105)(zzzzr) on ‘Media/Broadcasting rights’ acquired for broadcasting cricke...View More

Service tax levy unsustainable on VAT-paid goods component in composite 'works-contract'

CESTAT Chennai rules that no service-tax can be levied on goods component in composite works contract where value of contract has already been split notionally as per state law and VAT has been paid o...View More

Amount received towards 'earnest money' forfeiture, compensation for 'non-delivery' of goods, not taxable

aCESTAT Bangalore sets-aside order raising service-tax demand with respect to amount received on account of forfeiture of earnest money and sum received as compensation for non-delivery of goods, on f...View More

Outdoor catering for employee's personal consumption/use not 'input-service'; Dismisses SLP

SC dismisses Toyota Kirloskar Motor’s SLP, holds that statutory provision defining "input service" post April 01, 2011 is very clear and the out-door catering services when such services are use...View More

Duty-demand in cash disregarding payment through CENVAT unsustainable in view of amended Rule 8(3A)

CESTAT Delhi holds that assessee is not required to pay Central Excise duty again through cash or account current in respect of goods cleared, which was paid by using CENVAT credit observing that the ...View More

Sets-aside confiscation of imported goods for 'venial breach' of not furnishing IEC code

CESTAT Delhi sets-aside confiscation order in respect of raw materials meant for “railway project of Government of India” for mere non-furnishing of IEC code at the time of filing bill of ...View More

Expunges objectionable remarks against Advocate in order passed by Customs Commissioner

Karnataka HC expunges objectionable expression in the order passed by Customs Commissioner in writ petition filed by Advocate appearing in a customs matter; Highlighting the nobility of legal professi...View More

No 'natural justice principle' violation in not dealing with cases cited by assessee

Bombay HC finds no violation of principle of natural justice for mere omission on decision maker’s part (i.e. Commissioner) to give separate reasons in Order-in-Original (OIO) for non-applicabil...View More