International Tax Ruling


Upholds simultaneous penalties u/s 76 & 78; Tax deposit before notice doesn't absolve liability

HC dismisses assessee’s challenge to imposition of simultaneous penalties u/s 76 & 78 of Finance Act, 1994 for non-payment of services tax dues against commercial training and coaching servi...View More

Reimbursement of Senior Counsel's fee for representing clients in Courts, not taxable 

HC quashes service tax demand in respect of reimbursements made by clients towards fees paid to Senior Counsel for representation in Courts; Refers to Division Bench ruling in Intercontinental Consult...View More

Allows rebate; No 'unjust enrichment' in inbound roaming services to foreign telcos

CESTAT allows rebate claims in respect of international inbound roaming services rendered to subscribers of Foreign Telecom Operators (FTOs), under Rule 5 of Export of Service Rules; Observes, when as...View More

Constitution Bench : Exemption Notifications to be interpreted strictly; Assessee cannot take benefit of ambiguity 

5-Judge Constitution Bench of SC rules on interpretation of tax exemption provision / Notification when there is ambiguity as to its applicability w.r.t. entitlement of assessee or rate of tax to be a...View More

Dismisses writ for directing Govt. to issue 'special order' exempting import-duty on 'garlic' 

HC dismisses assessee’s writ petition for direction to Central Govt. to issue ‘special order’ u/s 25(2) of Customs Act for granting relief/exemption from payment of duty on import of...View More

Upholds proportionate input service credit reversal by auto-dealer on 'trading activity' pre-2011 

HC dismisses assessee’s appeal against CESTAT order which upheld reversal of proportionate credit by automobile dealer on input service attributable to trading activity pre-2011 in terms of CENV...View More

Overrules HC, no 'Entertainment Tax' on live musical concert/program receipts 

SC reverses HC, grants exemption from ‘entertainment tax’ on gate receipts from live musical concert/program under Gujarat Entertainment Tax Act, 1977 (Act); Notes that Section 3A was brou...View More

Rejects Revenue appeal; Affirms exemption to aviation training, non-taxability of reimbursable expenditure 

SC refuses to admit Revenue appeal sans merit against the order of Delhi CESTAT which held that assessee was not liable to service tax in respect of course fee collected for imparting training in avia...View More

Dismisses challenge to penalties for smuggling 'prohibited' gold; Finds proper service of notice 

HC dismisses challenge to imposition of penalties u/s 112 and 114AA of Customs Act for smuggling of gold into the country, thereby rejecting plea of assessee, a Dubai based NRI, that adjudication orde...View More

Quashes time barred notices; Cannot apply extension for assessment completion to 'proceedings initiation' 

HC allows assessee’s writ appeal, sets aside assessment notices issued beyond limitation period prescribed u/s 25(1) of Kerala VAT Act absent initiation of proceedings within such period; Referr...View More