International Tax Ruling


VAT cannot be levied on trade-discount/incentive deeming them as 'sale', amendment "ultra-vires"

HC observes that no VAT can be levied on trade discounts/incentives, holds sub-Section (5) of Section 9 of Jharkhand Value Added Tax Act, 2005 (JVAT Act), as it stood with effect from April 1, 2010 to...View More

Upholds power to conduct service-tax audit under GST regime

Delhi HC dismisses assessee’s writ, upholds power to conduct service-tax audit by way of a notice/investigation issued under Rule 5A of Service Tax Rules post GST; Observes that, Service Tax Rul...View More

Allows shipping-bill amendment to claim service-tax refund where requisite information already submitted

CESTAT allows assessee’s appeal w.r.t. amendment in the shipping bills for claiming refund of service tax paid on the specified services under paragraph 2 of the notification dated June 29, 2012...View More

'Unreasonable' restrictions placed on import of cotton-grains as cattle-feed ‘unwarranted’, quashes Notification

HC holds restriction on import of cotton grain as animal feed ‘arbitrary’/’irrational’, strikes down part of Notification dated December 27, 2017 to the extent the same defines...View More

Remands matter to AO for determining exemption on 'wheat-bran' as 'cattle-feed'

Madras HC remands the matter to Assessing Officer to find whether the wheat bran sold by the Assessee in the course of interstate sale was a cattle feed or not; Clarifies that the assessee has to firs...View More

Cannot deny exemption for 'non-scheduled air-transport' through prism of revenue-maximization, usage-evaluation

CESTAT dismisses Revenue’s appeal, extends the benefit of exemption from customs duty on aircrafts imported for ‘non-scheduled air transport (passenger) service’ and deployed for car...View More

Adjourns constitutional validity challenge citing 'Coronavirus' Pandemic, advises reasonableness to Service-tax authorities

HC adjourns hearing of writ challenging levy of service tax on Royalty paid under mining leases, to March 25, takes cognizance of the ‘Coronavirus’ pandemic; Acknowledging that, “Cor...View More

Third Member to decide service-tax applicability on settlement services under internet "peering arrangement"

Third Member to decide applicability of service tax against MTNL, a Public Sector Undertaking (assessee) engaged in providing services under a bilateral domestic private “pearing arrangement&rdq...View More

Hearing opportunity to be given before passing adverse order under 'Sabka Vishwas' scheme

Delhi HC disposes writ, sets-aside communications to assessee rejecting SVLDRS application; Petitioner is challenging the communications whereby its application under SVLDRS was rejected on ground tha...View More

Stays Designated-Committee’s statement demanding 'entire service-tax' under Sabka Vishwas scheme

Delhi HC issues notice in writ petition challenging the statement of Designated Committee (DC) issued under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS scheme) requiring the ass...View More