International Tax Ruling


Classifies Student Almanac & Teacher planner as ‘paper and paper products’; Upholds demand for normal period 

CESTAT Delhi partially allows Revenue’s appeal in respect of classification of Student Almanac and teacher planner under Chapter 48; Holds that Student Almanac and teacher planner manufactured s...View More

Failure to file return does not demonstrate tax-evasion intent; Demand against jewellery manufacturer unsustainable 

CESTAT Delhi sets aside extended period demand against jewellery manufacturer, observes “Although on merits, we have held that the appellant is liable to pay central excise duty on manufacture o...View More

Quashes demand raised merely based on Form 26AS statement without analyzing Assessee's activities/documents 

CESTAT Allahabad quashes demand raised under ‘Real Estate Agent’ service merely basis figures shown in Form 26AS statement; Finds that, SCN mentions service rendered by Assessee as ‘...View More

Quashes levy under BAS on GDS commission, incentives, cancellation charges received by Air-travel agent 

CESTAT Mumbai drops service tax demand against ‘Air Travel Agent’on commission/incentive received from Global Distribution System (GDS) companies for visa and passport processing along wit...View More

Dismisses Revenue's review petition against SLP dismissal in Flipkart’s case w.r.t. excess ITC refund 

SC dismisses Revenue’s review petition against dismissal of SLP challenging the judgment of Delhi HC that allowed refund of excess ITC under DVAT Act to Flipkart India, "on t...View More

General observation with cogent material on deliberate suppression etc, necessary to sustain penalty 

CESTAT Hyderabad holds that in order to levy penalty u/s 73(3) of the Finance Act, the Department must bring out anything substantive or positive on record about deliberate and intentional suppression...View More

Quashes Duty on Aromatic Compounds captively consumed for Agarbatti manufacturing, Citing Lack of Marketability 

CESTAT Mumbai quashes excise duty demand on aromatic compounds used captively within the factory to manufacture ‘Agarbatties’ by the assessee; States that since the aromatic compound used ...View More

Quashes refund rejection to Accenture on input-services received in SEZ-unit basis procedural infirmities 

CESTAT Mumbai holds that “exemption benefits by way of refund, extended to taxable services provided to SEZ under Section 26 of the Special Economic Zones Act, 2005 cannot be denied on the groun...View More

CENVAT-credit cannot be denied if service tax on non-service activity is accepted by Revenue 

CESTAT Mumbai sets-aside and remands matter with respect to the issue of availment of CENVAT-credit of service tax paid on input services which go into provision of passengers service fee, development...View More

Denies refund to Tech-Mahindra w.r.t on-site services provided to customers abroad 

CESTAT Mumbai dismisses batch of appeals filed by Tech-Mahindra (Assessee) in respect of refund of accumulated unutilized CENVAT-Credit w.r.t on-site services provided to its overseas customers throug...View More