International Tax Ruling


Upholds anticipatory bail; DGCEI's 'non-serious pursuit' cannot hang like "Damocles' sword" over assessee 

HC dismisses petition of DGCEI challenging the legality and propriety of anticipatory bail granted to assessee in the matter of fraudulent claims of CENVAT credit in violation of Central Excise Act pr...View More

Writ remedy an 'exception', not available in routine manner without exhausting appellate recourse 

HC dismisses assessee’s writ petitions, holds that same are not maintainable in a routine manner without exhausting appellate remedy u/s 27 of Tamil Nadu VAT against assessment revision order; R...View More

Clarifies CESTAT Members' tenure; Seeks status report from Centre on Tribunal vacanies 

SC clarifies the age of retirement of CESTAT Members in an intervention application filed by Addl. District and Sessions Judge who was recently selected as Member (Judicial), while presiding over batc...View More

Cannot waive 'interest' under rehabilitation garb; Depriving Dept. of statutory dues unsustainable 

HC dismisses assessee’s writ petition, upholds demand of interest on account of delay in payment of excise duty despite concession given pursuant to rehabilitation scheme of Board for Industrial...View More

CESTAT cannot dispose appeal without findings on merits citing pending HC decision

HC quashes CESTAT’s order, disposal of appeal relating to entitlement to CENVAT credit of service tax paid on ‘sales commission’ absent consideration of merits, untenable; Accepts Re...View More

Commission for auto loan marketing taxable; Target incentives / discounts outside tax purview 

CESTAT sets aside service tax demand on target based incentives / discounts, and consumables / spare parts used during serving by dealer of Maruti Suzuki Ltd; Relies on Mumbai bench decision in Toyota...View More

Supervising railway siding construction 'statutory' function; No reverse charge towards "support services"

CESTAT sets aside service tax demand under ‘Business Support Service’ (BSS) category on reverse charge basis in respect of payment made to the Railways for obtaining mandatory permits and ...View More

Pre-deposit for appeals not 'tax'; Interest on refund from 'favourable order date' 

HC allows assessee’s writ petition, upholds claim of interest on appeal 'pre-deposit' from the date of favourable order allowing exclusion of certain amounts from taxable turnover in terms of De...View More

Constructing hostel for Govt. not 'commercial' activity; Recruiting contractors' work force, taxable

CESTAT sets aside service tax demand on construction of women hostel for and on behalf of Govt. of India and construction of Civil Services Officers Institute, for said activity is not commercial in n...View More

Upholds penalty; Faulty software no ground for tax non-payment on TDS amount 

HC overrules CESTAT, upholds penalty u/s 78 of Finance Act on assessee for non-payment of service tax on amount of TDS withheld by clients; Rejects assessee’s contention that short remittance wa...View More