International Tax Ruling


SC stays HC judgment confirming levy on transponder leasing 

SC stayed the operation of judgment of Karnataka HC that confirmed the levy on leasing of transponders, subject to payment of Rs 50 Crores. ...View More

Interest on refund of pre-deposit applies from CESTAT order, not from date of payment 

CESTAT Allahabad holds that interest on refund of pre-deposited amount is levied only after the expiry of three months from the date of communication of the CESTAT order and not from the date of depos...View More

Cannot deny exemption benefit to ‘Walnut-In Shell’ import under SAFTA sans CoO verification 

CESTAT Ahmedabad turns down allegation of misdeclaration levelled by Customs Department against assessee on import of ‘walnut-In-Shell’ on finding that transit certificate, country of orig...View More

12% Interest on delayed refund of amount paid under protest from deposit to realization 

CESTAT Delhi holds the assessee entitled to claim interest from the date of deposit till its realization on delayed refund of amount deposited under protest against the service tax demand; Relies on R...View More

Affiliation fees and rental income collected by Bhopal University not liable for service tax 

CESTAT Delhi quashes service tax demand of Rs. 2.89 Crore, holding that affiliation/inspection fees and rental income received by the Barkatullah University (formerly, Bhopal University) are not taxab...View More

Quashes CENVAT demand on outdoor catering service in extended period, cites Toyota Kirloskar verdict 

CESTAT Mumbai holds that mere wrong availment of CENVAT Credit in respect of ‘outdoor catering service’, cannot be equated with suppression of fact, fraud or wilful misstatement with inten...View More

Dismisses challenge to notification imposing additional-duty on goods exempt from BCD 

Madras HC upholds Revenue’s demand of 4% additional duty in terms of Notification No.19/2005-Cus on import of medical devices covered under the exemption Notification No.24/2005-Cus; Noting that...View More

Adjudication of SCN after lapse of 17 years arbitrary, must result in abatement 

Madras HC in challenge to adjudication of Show Cause Notices (SCN) demanding service tax on manpower recruitment/supply for services rendered to clients in DTA proceedings after they were kept in call...View More

Re-assessment powers "not unbridled"; Disclosing 'Reason to Believe' sine qua non

Gauhati HC sets aside an assessment order passed u/s 40 of the Assam VAT Act, 2003, holding that the authorities failed to disclose the ‘reasons to believe’ to the Assessee, and failed to ...View More

Drops demand under RCM on bank-charges payment by 100% EOU to foreign banks 

CESTAT Delhi rules that bank charges paid by 100% EOU (Assessee) to foreign banks, where the foreign buyers has availed the foreign banks services to facilitate payments in foreign currency to Assesse...View More