International Tax Ruling


Quashes order imposing duty on alleged clandestine removal absent furnishing relied upon documents 

CESTAT sets aside order confirming demand of duty on alleged clandestine removal of goods without observance of principles of natural justice since copies of relied upon documents (RUDs) in the show c...View More

No service-tax on liquor licenses for human consumption, pursuant to GST Council decision 

HC disposes writ petition in the matter of imposition of service tax on license fee and application fee for alcoholic liquor for human consumption; Notes that decision of not levying service tax / GST...View More

Upholds HC, Form-C available for natural-gas procured for power generation post GST 

SC dismisses Revenue’s SLP against order of HC which held assessee entitled to ‘C' Form in respect of natural gas purchased inter-state from Oil Companies in Gujarat and used for electrici...View More

Grants interim relief; Allows clearance of imported 'solar cells' without safeguard duty 

HC allows clearance of imported ‘solar cells’ without payment of safeguard duty as an interim measure, till disposal of writ petition challenging validity of Notification No. 1/2018-Cus (S...View More

'Personal hearing' sine qua non of adjudicatory process; Quashes ex-parte order violating natural justice principles 

HC allows writ petition, quashes adjudication order which rejected rebate claim without affording opportunity of personal hearing to assessee, on ground of violation of principles of natural justice; ...View More

Confirms proportionate ITC disallowance under Gold Mutual Fund scheme; Distinguishes SC ruling 

Bombay HC confirms proportionate disallowance of ITC to Mutual Fund Trust in respect of gold which was not sold within 6 months from date of purchase under Gold ETF Scheme, in terms of Rule 53(6)(b) o...View More

Taking voters' photograph for Electoral Identity Card not taxable as 'photography service' 

HC quashes service tax demanded on preparation of Electoral Photo Identity Card (EPIC) on premise that activity involves taking of photograph of voters which falls within the purview of ‘photogr...View More

Quashes demand on constructing residential complex absent 'layout' consideration; Commercial shops leasing taxable 

CESTAT sets aside service tax demand under ‘construction of residential complex’ service category absent consideration of layout by Adjudicating Authority to examine whether houses so cons...View More

Serving food to Club members at rented premises, not 'outdoor catering service' 

CESTAT dismisses Revenue appeal, upholds order of Commissioner (Appeals) who dropped service tax demand under ‘outdoor catering service’ category on service of food in the premises of Noid...View More

Supply of furniture, fixtures, lights by pandal / shamiana contractor, liable to service tax 

CESTAT holds that supply of furniture, fixtures, floor covering, and lighting during Rajasthan Diwas and like functions, constitutes ‘pandal or shamiana contractor’ service taxable u/s 65(...View More