International Tax Ruling


Rental charges on returnable glass-bottles and plastic-crates not liable to Service-tax

CESTAT Kolkata holds that the demand of service tax on glass bottles and crate rentals as ‘supply of tangible goods’ cannot be sustained both on merits and on limitation as VAT is applicab...View More

Extends exemption to 'Hospital' as duly-approved 'clinical research organization' w.r.t. trials conducted

CESTAT Mumbai extends exemption to assessee-Hospital as a duly approved ‘clinical research organization’, concludes that clinical trials conducted by assessee are in conformity with condit...View More

Calls upon Larger Bench to re-consider Bank’s eligibility to credit on deposit-insurance premium

CESTAT Mumbai refers the matter to President for constituting a Larger Bench on issue of admissibility of CENVAT Credit of service tax on premium paid to Deposit Insurance Credit Guarantee Corporation...View More

'Anti-virus Software' liable to service-tax as 'Information Technology Software Service', upholds demand

Madras HC holds assessee liable to service tax on supply of “Anti-Virus Software” in CD under definition of 'Information Technology Software Service’ (ITSS) u/s 65 (105) (zzzze) of t...View More

Benefit of proceeding-conclusion upon voluntary tax-payment restricted to 'Regular Assessment' cases

Madras HC holds that benefit u/s 28(2)(fore-closure of proceedings upon voluntary payment of duty/interest) is restricted to cases of ‘regular assessment simplicitor’ and not an assessment...View More

Declaration 'inadvertently' filed under wrong-category a 'rectifiable mistake', allows re-categorization under SVLDRS

Delhi HC directs Revenue to rectify the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) declaration and consider it as one filed under the “litigation” category instead of ...View More

Quashes notices/bank attachment initiated against ex-Director for recovery of Company-dues

Delhi HC holds that the Petitioner (an ex-Director), even if having knowledge of affairs of the company, is not vicariously or jointly liable for the dues of the company under the Finance Act, 1994, i...View More

Remands matter regarding ‘service-tax’ on immovable-property renting, citing pendency before SC

CESTAT Mumbai sets-aside order rejecting refund claim of assessee in view of issue of constitutional validity of levy of service tax on renting of immovable property being sub-judice before SC; Assess...View More

Assessees availing benefit under SVLDRS cannot be put in worse-off condition

Bombay HC observes that "Petitioners cannot be put in a worse off condition or the situation faced by them cannot be aggravated because they had availed the remedy of appeal or had sought relief under...View More

Tribunal cannot re-appreciate evidence/review decision under guise of 'Rectification-of-Mistake', dismisses ROM application

CESTAT Mumbai dismisses assessee’s Rectification of Mistake (RoM) application, absent mistake apparent on the face of record in the final order of the Tribunal; Holds that “grounds raised ...View More