International Tax Ruling


Advertisement expenses towards soda marketing not creditable; Rejects assessee's 'brand promotion' plea

CESTAT disallows CENVAT credit of advertisement services availed, as not amounting to “input services” for rendition of output services of promotion and marketing of IMFL of United Spirits...View More

Allows utilisation of credit availed on mall construction before April 2011, towards renting services

CESTAT allows utilization of CENVAT credit taken on input services used in construction of retail mall before April 2011, against taxable output service of ‘renting of immovable property’ ...View More

Renting equipment with operator not taxable as "supply of tangible goods" service

CESTAT sets aside service tax demand u/s 65(105)(zzzzj) of Finance Act on renting of heavy duty cranes to parties engaged in construction of Metro; Notes that assessee had supplied such equipment with...View More

Exemption on biscuits not absolute; Allows rebate on export exercising writ jurisdiction 

HC allows rebate of excise duty paid on exported biscuits, despite exemption prescribed under Notification No. 12/2012-CE; Rejects Commissioner (Appeals) conclusion that exemption was absolute and unc...View More

No delay condonation where exporter knowingly approached wrong forum over 'rebate' dispute

HC refuses to interfere with order of Revisional Authority who dismissed revision application / petition filed by assessee 8 years after CESTAT rejected appeal relating to rebate of excise duty for la...View More

Dismisses writ challenging SFIS denial; Cannot bypass appellate procedure apprehending Authority's incompetency

HC dismisses writ petition challenging order passed by Asst. DGFT denying the benefit of ‘Served from India Scheme’ (SFIS) to assessee rendering hospitality service, on the premise that it...View More

'Joint-development rights' non-taxable where land value included in villa's price for buyers

Consideration received from landowners in the form of development rights thereon for construction of ‘villas’ under Joint Development Agreement (JDA) not liable to service tax separately w...View More

Larger Bench upholds Bombay Tyre; 'Measure' of levy not controlled by its 'nature'

SC Larger Bench rules on interplay between Sections 3 & 4 (as amended w.e.f July 2000) of Central Excise Act and scope & purport of “transaction value”, in view of conflicting view...View More

No 'sale' element in telecommunication services, except handsets supplied to subscribers

HC rules on applicability of sales tax under Bombay Sales Tax Act on voice transmission services rendered by cellular operator; Observes, in order to attract the provisions of enactment imposing tax o...View More

CENVAT credit reversible on net quantity, considering used inputs previously written-off

CESTAT sets aside adjudication order recovering CENVAT credit for operational quantity of inputs written off in the books of account, absent consideration of quantity written back; Perusing Rule 3(5B)...View More