International Tax Ruling


Railways to reimburse service-tax paid by supplier for tax-inclusive contract pricing entered pre-negative list 

Karnataka HC in an intra-court appeal, sets aside the Single Judge order, and directs the South Western Railway (Respondent) to reimburse the Petitioner supplying wet washing services, all that amount...View More

Quashes CESTAT's appeal rejection for pre-deposit made in wrong account before Integrated portal existence 

Delhi HC allowing assessee’s writ petition, sets aside the CESTAT order vide which assessee’s appeal was returned owing to pre-deposit made in the wrong account, noting that assessee made ...View More

Service tax component not 'consideration' for 'entertainment tax' levy; Allows Dish TV's plea 

Karnataka HC allows Dish TV’s (assessee) revision challenging the inclusion of service tax component in the ‘amount received or receivable’ from the consumers while levying entertain...View More

Support services received from Biocon bundled as ‘management-consultancy-services’ are eligible input-services; Allows Cenvat-credit 

CESTAT Bangalore allows appeal filed by the Assessee receiving ‘permanent services’ temporarily from Biocon-Limited as part of the business-sale agreement acquiring enzymes and additive bu...View More

Upholds duty demand sans documents to establish maintenance of separate accounts 

CESTAT Allahabad upholds duty demand on finding that “appellant has taken CENVAT credit against the documents in respect of which he claims that no credit was taken”; Assessee cleared good...View More

Quashes order of excise duty that clubs clearances of two units located in same premises 

CESTAT Ahmedabad quashes order of excise duty with interest and penalty on finding that clearances made by another entity having factory unit in the same premises as that of Assessee were wrongly club...View More

Drops penalties on Future Enterprise’s executives for lack of mala-fide in claiming exemption under SAFTA Rules 

CESTAT Kolkata sets aside penalties imposed jointly and severally on the Managing Director, Director, CFO, and Manager (assessees) of the Future Enterprises Ltd (FEL) for want of mala fides on their p...View More

No service tax liability on remuneration paid to whole-time Directors 

CESTAT Hyderabad quashes service tax demand on remuneration paid to whole-time directors on finding that “the Managing Director/whole time director, even if they are promoter, are nothing but em...View More

Drops differential IGST demand on Loco-Tractors import owing to time-barred SCN 

CESTAT Kolkata quashes order demanding differential IGST along with interest and imposing redemption fine and penalty on import of Loco Tractor Lok 2.60, Loco Mover Crab 1500, Battery Shunter, as the ...View More

Upholds Settlement Commission’s order rejecting credit of CVD paid pursuant to DRI investigation 

Delhi HC upholds Settlement Commission’s order rejecting Assessee’s claim of CENVAT credit of Countervailing duty  (CVD) paid on capital goods impor...View More