International Tax Ruling


Quashes order denying SSI exemption absent thorough examination of issues; SCN without jurisdiction 

HC allows assessee’s appeal, sets aside CESTAT order which denied SSI exemption on ground that turnover of manufactured electric furnace and heating elements exceeded turnover limit prescribed u...View More

Affirms HC, manufactured LPG not exempt absent supply in cylinders 'for domestic use’

SC dismisses assessee’s SLP, affirms HC order denying exemption w.r.t. manufactured LPG, wherein it was held that, as per Entry 21A of Schedule A of Maharashtra VAT Act, such benefit would be av...View More

Dismisses SLP against HC, equipment imported to fulfill client's contract, constitutes 'Section 5(2)' sale 

SC dismisses Revenue SLP against HC order which held that import and sale of MRI scanners by assessee for purpose of complying with purchase order (PO) placed by 'buyer' in India, qualify as sale in t...View More

Dismisses assessee's SLP, upholds tax on dealer's commission for auto-finance under 'BAS' 

SC dismisses assessee’s SLP, thereby upholds levy of service tax on commission received by automobile dealer from Maruti Finance, a unit of Maruti Udyog Ltd. (Maruti) under ‘business auxil...View More

Condemns Revenue, AO issued towards limitation period expiry, to frustrate refund order, 'illegal' 

HC allows assessee’s writ, quashes notice of default assessment order (AO) issued on last day of expiry of limitation period and after a writ petition has been filed by assessee seeking directio...View More

Absent transfer of 'right-to-use' trademark, franchise agreement to operate 'restaurant system', not VATable

Delhi HC allows writ, consideration (royalty) received under franchise agreement for use of 'trade mark', not liable to VAT under Delhi Sales Tax on Right to Use Goods Act, 2002 (TRU Act) and Del...View More

Credit exigible to Indian arm, for service by overseas entity, when assessee same 

CESTAT allows CENVAT credit of input services, such as IPL broadcasting rights service by BCCI, program production services, etc. received by assessee located outside India (i.e. Singapore) for discha...View More

Railway catering liable to sales tax, no exemption from State taxation under Constitution

Bombay HC dismisses writ petition of Western Railway Canteen / Catering Services, upholds sales tax on catering services rendered by Railways; Rejects the contention that Departmental services being a...View More

Larger Bench to decide taxability of 'operating' vs 'arranging' of "outbound tours" 

CESTAT rules on taxability of services of planning, scheduling, organizing or arranging of outbound tours as “tour operator services” u/s 65(105)(n) r/w 65(115) of Finance Act, finds Delhi...View More

Waives pre-deposit, grants stay; Expenditure reimbursement to overseas branches prima facie non-taxable 

CESTAT grants stay on recovery & complete waiver of pre-deposit in respect of Rs. 149.40 Cr (approx.) service tax demand u/s 66A of Finance Act towards reimbursement of salary / expenditure to bra...View More