International Tax Ruling


Dismisses Ultra-Tech's challenge to Assessment Order vis-a-vis NCLT's Resolution Plan, cites alternate remedy

Allahabad HC dismisses writ petition filed by Ultra Tech Nathdwara Cement Limited on the ground of alternative remedy; Notes that Assessee has challenged the Appellate order, as well as claimed refund...View More

Exercising an 'Option' a positive act which cannot be inferred, sets-aside demand

CESTAT Kolkata sets-aside order raising duty amount equal to 10% of the value of the exempted goods as confirmed under Rule 6(3)(i) of CENVAT Credit Rules (CCR); Refers to Telengana High Court’s...View More

Quashes demand on individual villas/residential unit under 'Construction of Residential Complex Service'

CESTAT Allahabad sets-aside service tax demand on construction of residential unit under “Construction of Residential Complex Service”; Notes that the construction activity taken up by ass...View More

‘Fairness’ to be applied in interpreting SVLDR Scheme, allows adjustment of deposit made under another SCN"

Madras HC upholds computation of demand by Petitioner (a real-estate developer) for purpose of making remittance under Sabka Vishwas (Legacy Dispute Resolution) Scheme [SVLDR scheme], allows adjustmen...View More

Calcutta HC defers proceedings for recovery of service-tax on royalty till normalcy of situation

Calcutta HC defers adjudication of proceedings for recovery of Service Tax on royalty payments made pursuant to mining leases owing to present pandemic; Notes Petitioner’s plea that writ petitio...View More

Quashes demand against Mumbai-Port-Trust on retention made towards 'sovereign-function' discharge 

CESTAT quashes service tax demand on amount retained as recompense (3%) by Mumbai Port Trust towards discharge of sovereign function of collection of Octroi on entry of goods; Observes that collection...View More

Surrender charges on ULIP not liable to Service Tax

CESTAT holds service tax not leviable on surrender charges on ULIP reasoning that these charges are permitted by the IRDA towards recovery of initial marketing and distribution expenses incurred by th...View More

Child-parts to manufacture 'Round-Recliner' classifiable as seat-parts, not as motor-vehicle parts/accessory

CESTAT Ahmedabad via video-conferencing holds that Child Parts imported from Japan which are assembled to manufacture 'Round Recliner' is classifiable under CETH 9401 90 00 of Customs Tariff Act as 'p...View More

Services rendered to Parent company abroad constitutes 'Export'; Quashes SCN citing 'lack of jurisdiction'

Gujarat HC sets aside SCN raising demand to the tune of Rs. 62 crores (approx.) against Petitioner, a 100% subsidiary of Linde AG, Germany rejecting benefit of 'export of service' in respect of &lsquo...View More

Upholds demand on charges received for 'soya-bean-meal' storage, being separate from stevedoring services

CESTAT, Hyderabad holds that Assessee is not liable to pay Service Tax under 'Storage and Warehousing' on the service charges received by them for stevedoring/cargo handling, however, upholds demand a...View More