International Tax Ruling


Endorsing Assessee’s services classification as GTA, exonerates transaction from tax liability under cargo-handling 

CESTAT Delhi allows Assessee’s appeal endorsing the classification of its services as Goods-Transport-Agency defined u/s-65B(26) of Finance Act, 1994 as opposed to Revenue’s proposal to le...View More

Drops demand against advertising service provider for difference in P&L-return figures; Allows credit on lease rentals 

CESTAT Allahabad drops demand against the Assessee, providing advertising services on unipole/rooftop for alleged evasion of service tax on the ground of difference in figures of Profit & Loss A/c...View More

Remands matter as order not ‘properly served’ on Assessee 

CESTAT Chennai remands the matter of excise duty demand on assessee, holding that the order-in-original was not properly served on the Assessee; Observes that while the SCN was served at the address a...View More

Refund requires re-assessment, cannot claim basis another assessee’s judgment; Reverses Micromax's sanctioned refund 

CESTAT Delhi reverses orders sanctioning refund of Additional Duty of Customs @ 1% or 2% to Micromax Information Ltd (Assessee) regarding import of mobile phone handsets of CTH 8517 on payment of Addi...View More

‘Interest collection’ from borrowers for assignment of loan portfolios not liable to service tax 

CESTAT Kolkata holds that assignment of loan portfolios is a 'sale transaction' not leviable to service tax, rejects appeal by Revenue; Dismisses Revenue's contention that assessee is not merely trans...View More

Service tax on immovable property renting valid till held ultra vires by constitutional court 

CESTAT Delhi holds that “Unless the levy of service tax on renting of immovable property service is held to be ultra vires by any constitutional court, it will continue to be a valid levy.&rdquo...View More

Dismisses Revenue’s appeal on classification of Spices Mixtures -“Suhana”,“Ambari” 

CESTAT Mumbai upholds classification of ‘spice mix’ (a mixture of spices with other substances specific to various Indian curries) as sought by Assessee under Chapter Heading 09109100 that...View More

Affirms Revenue's classification of composite service received for setting-up paper plant as 'works-contract' 

SC refuses to interfere with the ruling of CESTAT which upheld demand of service-tax under reverse charge mechanism (RCM) on works-contract services received by Assessee for setting up of new tissue p...View More

Upholds Revenue’s order confirming demand on works-contract services provided by Orient-paper-mills 

CESTAT New Delhi dismisses appeal filed by the Orient Paper Mills (Assessee) upholding demand of service-tax under RCM on bundled services received by the Assessee for setting up of new tissue paper m...View More

Upholds demand on moulds cleared from factory for job-work without duty payment

Allahabad HC upholds the CESTAT ruling confirming excise duty demand on moulds cleared from assessee’s factory for job-work without payment of duty; Rejects the arguments of assessee that the de...View More