International Tax Ruling


Affirms CESTAT LB decision; Free supplies by service recipient for construction service non-taxable 

SC concurs with CESTAT Larger Bench, rules that value of goods / material supplied or provided 'free of cost' by service recipient for use in "construction of commercial or industrial complex" service...View More

1 year limitation inapplicable to refund of protested duty; Distinguishes SC ruling

HC allows refund of countervailing duty (CVD) paid under protest, in terms of second proviso to Section 27(1) of Customs Act, thereby setting aside order rejecting the claim on ground of limitation; R...View More

Upholds exemption on 'naphtha' supplied against ICB, despite end use condition violation

HC upholds CESTAT findings, allows excise duty exemption to “naphtha” cleared for use in manufacture of ‘fertilizers’ against International Competitive Bidding (ICB) under Noti...View More

Disallows cross-utilisation of Education Cesses towards excise duty / service tax payment

HC quashes writ petition of Cellular Operators Association seeking to quash Notification No. 22/2015-CE (NT) as being violative of Articles 14, 19(1)(g), 265 and 300A of Constitution of India, holds t...View More

"Deemed export" provisions unambiguous; Grants TED refund on goods supplied to EOUs

Delhi HC grants refund of Terminal Excise Duty (TED) paid utilizing CENVAT credit towards supplies of goods to EOUs during the period January 2012 to April 2013; Rejects Revenue’s stand that suc...View More

Upholds refund claim within limitation period, 'order-date' not reckonable as 'relevant-date'

HC upholds refund claim filed under Rule 5 of CENVAT Credit Rules, 2004 (CCR) rejecting Revenue’s plea that application filed after 1 year from order of Commissioner (Appeal) is barred by limita...View More

Money-transfer in India for foreign recipient, constitutes 'export', service-tax erroneously paid refundable

CESTAT upholds refund to assessee, a company incorporated outside India, of service tax erroneously collected by Department of Posts (DoP) in respect of provision of 'money transfer services'; Notes t...View More

Explanation deeming associated enterprise 'book adjustment' as "consideration" applicable prospectively w.e.f. May, 2008

CESTAT holds that amount shown as outstanding from the subsidiary in books of account as on May 16, 2008, not leviable with service tax in view of the amendment to Section 67 of Finance Act, 1994...View More

Imparting foreign language training constitutes 'vocational training', service tax inapplicable to such institute

CESTAT holds that foreign language training institute imparting training and coaching in English, Spanish, French, and German is not liable to service tax under the category of 'commercial training an...View More

Upholds Commissioner's power to delegate power of undertaking investigation on Special Commissioner  

HC holds that order of empowerment issued by Commissioner delegating power to Special Commissioner to issue Form DVAT 50 for authorising specific officers to undertake investigation, search, not&...View More