International Tax Ruling


IT support services to IIM’s/XLRI not Commercial-Training-or-Coaching-Centre services, but ‘BAS’; Drops demand 

CESTAT Chandigarh drops demand against Assessee classifying services of providing IT infrastructure and other support services to institutions like IIM, Kozhikode and XLRI, Jamshedpur as ‘Busine...View More

Quashes service tax on Shipping Corp. for provision of ships to charterers sans taxability test 

CESTAT Mumbai quashes service tax demand on assessee providing ships on charter hire basis for transportation of crude into India on finding that “The test of taxability is lacking”; Durin...View More

Grants Tata Steel refund of CENVAT-credit for Education and SHE Cess under transitional provisions

CESTAT Mumbai allows refund of CENVAT credit arising out of balance of Education Cess and Secondary & Higher Education Cess as per the ER-1 for the month of June 2017, u/s 142(3) & (9) of the ...View More

Services to clients for setting-up stalls at exhibitions constitutes ‘composite works contract service’ 

CESTAT Delhi quashes differential duty demand on assessee under the heading ‘Pandal and Shamiana services’ for the period prior to or after June 01, 2007 on the strength of Supreme Court d...View More

Restrains issuance of further summons basis investigation against vendor noting non-consideration of reply 

Gujarat HC directs withdrawal of summons issued u/s-108 of the Customs Act,1962 by the Commissioner of Customs, who was impleaded in personal capacity, noting failure to consider the reply filed by th...View More

Quashes order emanating from show cause notice already set aside in Vos Technologies 

Delhi HC quashes order passed on the basis of a Show Cause Notice (SCN) which was already set aside in the matter of Vos Technologies in a bunch of 47 petitions due to ‘enormous’ delay in ...View More

Service is exported if recipient is abroad, even if provided within India; Quashes demand, allows refund 

Madras HC sets aside the orders of Asst. Commissioner and Addl. Commissioner raising a demand of service tax on export of certain services by Assessee to its subsidiary group company Hypertherm (S) Pt...View More

Quashes confiscation of ‘biris’ containing tobacco packed in paper, deeming it to be ‘cigarettes’ 

Andhra Pradesh HC sets-aside confiscation of 180 cartons of biris seized during transportation from Kolkata to Vijayawada; Perusing the order of seizure and confiscation that considered biris to be ci...View More

Quashes differential duty-demand on MS Ingots clearance between related party undertaking 

CESTAT Chennai sets-aside differential duty demand on clearance of MS ingots between related party (interconnected undertaking), also sets-aside penalty, interest and extended period invocation; Finds...View More

Hydrochlorides of specified drugs procured by Pharma Co. eligible for exemption: Allows refund 

CESTAT Chandigarh allows appeal by Pharma Co. (manufacturing PP medicaments) against refund denial of duty paid on procurement of hydrochlorides of drugs specified in Notification No. 21/2002-Cus; Exe...View More