International Tax Ruling


Staff deputation to Group Cos. as marketing-network sharing, constitutes 'joint-employment', not "BAS" 

CESTAT sets aside adjudication order, sharing of marketing network through employee deputation at group companies and recovery of expenses in form of percentage of value of sale, not taxable as &ldquo...View More

Retro exemption to 'animal feed supplements' in Sun Export Corp. requires reconsideration 

SC Larger Bench lays issue of classification of Vitamin E-50 as “Prawn Feed” under Chapter 2309.00 of Customs Tariff Act and consequent exemption eligibility under Notification No. 20/99, ...View More

CESTAT Judicial Member's roster "temporary arrangement"; Expresses concern over Presidential post vacancy 

Matters before CESTAT to proceed as per roster prepared by Member (Judicial) till appointment of new President, directs HC in writ petition against Central Govt. order dated April 29, 2016 authorizing...View More

Allows Revenue appeal; No input credit against 'endorsed' invoices post April 1994 

HC reverses CESTAT decision, disallows MODVAT credit under Rule 57G of Central Excise Rules on the basis of invoices endorsed by consignee; Said Rule amended w.e.f. April 1, 1994 by which invoices iss...View More

Allows HO credit of services utilised by units, absent 'pro-rata distribution' criteria 

HC dismisses Revenue appeal, upholds availment of CENVAT credit by company HO i.r.o. input services rendered to various units, absent restriction of proportionate distribution in terms of Rule 7(d) of...View More

Service tax payment on advertisement display-sites doesn't preclude DVAT examination 

HC disposes of assessee's petition, but does not rule on merits of the issue of whether assessee, a licensee in respect of advertisement display sites at the Delhi Airport & , who paid service tax...View More

Quashes DRI / DGCEI powers to issue SCNs before April 2011 absent "proper officers" 

Delhi HC quashes powers of DRI / DGCEI officers to issue show cause notices for assessment / re-assessment u/s 28(11) of Customs Act prior to April 8, 2011, holds that such officers are not ‘pro...View More

Admits challenge to ST levy on sale of IPL tickets vis-a-vis entertainment tax 

Delhi HC admits writ petition filed by owner of Delhi Daredevils team (assessee) challenging levy of service tax on sale of tickets for IPL Cricket Tournament; Assessee challenged the amendments to Fi...View More

Rejects landowner's challenge to service tax levy on 'construction service' under JDA 

HC dismisses challenge to CBEC Circular No. 151/2/2012-ST dated February 10, 2012 and TRU recommendations dated January 20, 2016, by owner of land given for joint development; Rejects assessee’s...View More

No coercive recovery / arrest unless show cause notice issued based on investigations

Bombay HC rules that no recovery of service tax collected but not deposited can be initiated by coercive means unless investigation results into issuance of show cause notice, an opportunity to assess...View More