International Tax Ruling


Sets aside Rs. 220 crores demand for alleged development rights transfer to DLF Ltd

CESTAT sets aside Rs. 220 crores (approx) demand stating that assessee has not transferred any land development right in favour of DLF Ltd. while purchasing land on their behalf from various Land Owni...View More

Mother's demise not ‘extraordinary circumstance’ for condoning 253 days delay in filing appeal

HC dismisses assessee’s appeal, upholds Single Judge findings that delay of 253 days in filing appeal before Commissioner (Appeals) cannot be condoned; Rejects assessee’s plea that demise ...View More

Service charges liable to ST, 'Money changing facility' by hotel not 'Business Auxiliary Service'

CESTAT upholds service tax liability on 10% service charge/tips charged in hotel bills, holds same as includible in gross amount charged from service recipient towards providing ‘Mandap Keeper S...View More

Conducting IELTS test in India not ‘Commercial Coaching or Training’ service

CESTAT allows assessee’s appeal, holds that conducting IELTS test in India is not taxable under “commercial training or coaching” service; States that “Commercial training or c...View More

DGGSTI’s search under GST regime basis requisite evidence indicating duty evasion, justified

HC dismisses assessee’s writ challenging action of DGGSTI (formerly DGCEI) in conducting search in petitioner’s premises where Revenue found evidence for alleged evasion of central excise ...View More

Computer system/peripherals leased along with possession/effective control transfer, not ‘Tangible Goods supply’

CESTAT holds that activity of supply and installation of computers and accessories along with provision of IT assistant and consumables in various units under Department of Education, Government of NC...View More

EDI system not easy to tamper, quashes CHA’s license revocation alleging forged duty-scrips

CESTAT sets aside inquiry officer’s order revoking assessee’s CHA license based on DRI’s report that fake/forged duty credit scrips were used and hard copy of same was not produced t...View More

Demand untenable in respect of borrowings from ADB/IFC, draws inference from GST Circular

CESTAT sets aside demand under reverse charge in respect of commitment charges, up-front fees, etc. paid to Asian Development Bank (ADB) and International Finance Corporation (IFC) in respect of funds...View More

Allows input tax refund to dealer, default assessment order passed during claim processing unsustainable

HC allows refund along with interest to dealer of shoe accessories u/s 38(3)(ii) of Delhi Value Added Tax Act, 2004 (DVAT) on account of output tax liability being less than input tax where such claim...View More

Dismisses Revenue's appeal, allows exemption on equipment sold to DISCOMs pre-March 2004

HC dismisses Revenue’s appeal, allows deduction u/s 4(2)(vi) of Delhi Sales Tax Act, 1975 (DST Act) r/w Rule 11(XII) of Delhi Sales Tax Rules, 1975 (DST Rules) in respect of turnover of various ...View More