International Tax Ruling


Quashes entry-tax recovery on IMFL from United Spirits; Follows binding State Circular 

Allahabad HC allows writ petition by United Spirits Ltd. (USL/assessee), modifies the assessment order passed by Addl. Commr. (A), states that, no recovery of entry-tax on Ind...View More

Commission on guarantee of repayment of bonds-debentures taxable as ‘support service’ 

CESTAT Bangalore rules that 1% guarantee commission payable by Karnataka State Finance Corporation (KSFC/Assessee), to Government of Karnataka is a ‘support service’ chargeable to Service ...View More

Upholds ITC reversal on sales made to manufacturer-exporters against Form-E 

Allahabad HC dismisses assessee’s revision, upholds the ruling of Commissioner Tax Tribunal, Meerut that upheld the reversal of ITC availed by assessee for sales (Mild Steel Pipe) made to manufa...View More

Quashes retrospective demand sans notice; Directs to consider application for re-approval of labels 

Bombay HC quashes retrospective duty demand created against manufacturer of apple cider on finding that same has been issued ‘without notice’; Assessee is manufacturing different kinds of ...View More

Confirms demand invoking extended period classifying services rendered by Assessee under ‘operation-maintenance-and-repair-service’ 

CESTAT New Delhi dismisses Assessee’s appeal confirming the demand made by the Revenue classifying Assessee’s services under operation, maintenance and repair services for normal period as...View More

Dismisses Revenue’s appeal challenging export-status granted to assessee’s promotion/marketing services 

SC dismisses Revenue’s civil appeal challenging CESTAT ruling that classified the services provided to its Australian counterpart, involving promotion and marketing of their services to foreign ...View More

Classifies Assessee’s promotion and marketing services to its Australian-counterpart to be export of services 

CESTAT Chandigarh drops demand on promotion and marketing services provided by Assessee to its Australian counter-part treating the same as export of services; Rejecting Revenue’s interpretation...View More

Quashes revaluation of imported Steel Scrap as they were warehoused and were to re-export 

CESTAT Mumbai sets aside the order revaluing ‘stainless steel scrap’ imported by Assessee for re-export, finding that the goods were warehoused and did not enter domestic circulation, rend...View More

Classifying Filling-Widening work as ‘works-contract’, rejects ‘monsoon-patrolling’ classification as supply-of-manpower-services 

CESTAT Kolkata grants relief to the Assessee rendering “Filling of ash at different low lying area and widening of cess along MGR track of Rly” to NTPC as works contract as opposed to Reve...View More

Allows refund of unutilized CENVAT credit upon surrender of service tax registration 

CESTAT Kolkata allows refund of unutilized CENVAT credit to Assessee engaged in construction of residential buildings, on surrender of service tax registration post cessation of taxable services;Inter...View More