International Tax Ruling


Refutes entertainining writ challenging suspension of Export Obligation Period by DRI authorities

Gujarat HC (Division Bench) dismisses writ petition pleading for a direction to recall suspension of Export Obligation Period (EOP) whereby assessee argued that once DGFT permission was granted, exten...View More

Sets aside demand against SAIL under Rule 6(3)(i) requiring payment of 5% exempt coke-price

CESTAT Kolkata sets-aside order by Commissioner (Appeals) confirming demand on premise that option exercised under Rule 6(3)(ii) has been incomplete, improper and requiring assessee to pay 5% of price...View More

Limitation inapplicable to refund claim where course of action arose pursuant to HC order

CESTAT, Chandigarh sets aside refund rejection order against a contractor (real-estate developer) with respect to service tax deposited on construction of low cost houses for Haryana Housing Board (HH...View More

Late-payment, meter-rent, supervision-charges, ancillary to electricity transmission & distribution, exempt

CESTAT, New Delhi holds that activities related/ancillary to transmission and distribution of electricity will be exempt from payment of service tax and sets-aside demand on late payment surcharge, me...View More

Remands matter for CENVAT record verification, assessee to be given 'benefit of mistake'

CESTAT Chandigarh remands matter back to Adjudicating Authority (AA) to verify assessee's records pertaining to CENVAT credit account on account of disparity in closing balance on March 2014 and openi...View More

Quashes order enhancing penalty to 3-times the tax-amount, levy 'not automatic' but 'discretionary'

Karnataka HC quashes order passed by Additional Commissioner imposing penalty of 3 times on amount of tax, finds no case for interference in exercise of revisional powers to enhance penalty; Holds tha...View More

Citing subsequent bridging of exemption, quashes demand against PSU on works-contract execution

Madras HC (Madurai Bench) holds the Assessee, Tamil Nadu Civil Supplies Corp., a PSU (funded entirely by Government), is not liable to pay service tax on “works contract service” provided ...View More

Club Membership & Insurance, for employee welfare at large, constitute 'input service'

CESTAT Delhi vitiates show-cause notice (SCN) proposing to disallow CENVAT credit on subscription of club membership and insurance service on a finding that (i) both are input services and (ii) SCN is...View More

Absent 'sufficient cause' to condone delay, upholds dismissal of appeal on limitation ground

CESTAT Delhi dismisses Assessee’ appeal, finds no infirmity in rejection of appeal on the ground of limitation when the delay of one month and 20 days is denied to be condoned “for no suff...View More

Absent territorial jurisdiction over taxable event, demand from outside-manufacturer not tenable

Bombay HC quashes show-cause notices (SCNs) raising excise demand of Rs. 45 crores (approx.), states that Commissioner, Thane has no jurisdiction over taxable event i.e. manufacture of the goods which...View More