International Tax Ruling


Club Membership, Credit Card & Photography Services qualify as input-service, allows refund

CESTAT Bangalore allows CENVAT credit on Club Membership, Photography & Credit Card and Debit Card Services, holds assessee eligible for refund under Notification No. 27/2017- CE r/w Rule 5 of CCR...View More

Cost sharing agreement, Expenses from overseas group co. cross-charged not ‘Business Support Service’

CESTAT B’lore sets aside confirmation of demand under the Business Support Service on merit as well as on limitation, debunks Revenue’s stance of fixing service tax liability under ‘...View More

No service provider-recipient relationship between partner & firm, allows refund of service-tax paid inadvertently

CESTAT, Ahmedabad sets aside refund rejection order against a pharmaceutical company, holds that no instance of service tax arises w.r.t. remuneration paid to partner by partnership firm; Expresses in...View More

Telangana HC stays VAT demand against Apple India in mobile phone classification dispute 

Telangana HC (Hyderabad) stays operation of Dept. order against Apple India raising a demand of Rs. 14.87 Crores, seeking to levy VAT on cell phones at 14.5%, under residuary entry in Schedule V of Te...View More

Concessional tax-rate applicable on inter-state supply of Plywoods to Railways, quashes Clarification Letter

Madras HC holds that concessional rate of sales-tax granted to Assessee on supply of Plywoods to Railways (for construction of Railway Wagons/Coaches) within the State in terms of Entry 112 of Part-B ...View More

Profit earned from Mutual Fund Investment doesn't make Assessee a 'Service-Provider' in Securities

CESTAT, Bangalore holds that just because Assessee, providing 'Commercial Training and Coaching Services', earned profit from investment in Mutual Fund (shown in books as other income), does not make ...View More

SAD refund denial on limitation ground unjustified when DRI seized requisite documents

Madras HC holds denial of refund claims of Special Additional Duty of Customs (SAD) on limitation ground as not justified when all required documents including respective Bill of Entries (B/E) were ad...View More

Purchaser of land, auctioned by Debt Recovery Tribunal, not liable to borrower's excise-dues

Bombay HC sets-aside show-cause notices relating to excise duty dues on finding that liability can be fastened only on that person who had purchased entire unit as a ‘going concern’ and no...View More

Slams growing writ-filing practice adopted without exhausting statutory-appeal remedy; Jurisdictional error 'rectifiable'

Madras HC dismisses writ seeking quashing of Order-In-Original assailing jurisdiction of Directorate of Revenue Intelligence (DRI) as 'Proper Officer u/s 28(4) of Customs Act, quotes that “Court...View More

Cites Tribunal's failure to overlook penalty exemption clause; notes assessee's bonafide belief w.r.t. valuation

Bombay HC (Goa Bench) holds that Tribunal completely overlooked effect of Section 80 of Finance Act which contains a non-obstante clause, that exempts levy of penalty, being imposed on assessee, if th...View More