International Tax Ruling


Cash management not taxable as "BAS", when excluded from "banking services" pre-2007

SC dismisses Revenue appeal, services rendered by assessee-bank such as collection of telephone bills, collection of insurance premium on behalf of client companies, not liable to service tax as &ldqu...View More

Criticizes Revenue's dubious approach of attaching Flipkart's bank accounts; Quashes ex-parte assessments

HC quashes ex-parte assessment orders under UP VAT and CST Acts absent valid service of summons at correct place of business, finds garnishee notices and subsequent withdrawal of Rs 49.82 Cr from atta...View More

GoDaddy India's "bundled support services" to US affiliate not 'intermediate' service, grants exemption

Services by GoDaddy India (applicant) to GoDaddy US in relation to direct & offline marketing, branding, supervision of third party customer care centre quality and payment processing, constitute ...View More

Tax paid post appointed amalgamation/transfer date constitutes 'service to self', grants refund 

Service tax paid on royalty by transferee company (assessee) to transferor company (Jay Engineering works (JEW)) where HC approved merger from prior date, becomes 'service to self', grants refund ther...View More

Excess credit denial where duty paid on higher value on inter-unit clearance, unsustainable 

CESTAT rules in assessee's favor, allows CENVAT credit of duty paid by Unit II in respect of MS Ingots cleared basis higher value (i.e. market value), to Unit I of assessee for captive consumption in ...View More

'Place of removal' determinable basis 'sale' concept codified in Sale of Goods Act 

CESTAT rules on principles for determining 'place of removal' in context of CENVAT credit eligibility w.r.t. outward transportation of goods upto buyers premises/port of export; Notes that, mandate co...View More

Input / WIP credit irreversible despite output becoming exempt, TAFE ratio being recent applicable 

CESTAT allows assessee’s appeal, CENVAT credit of inputs lying in stock, WIP and final products not required to be reversed when final products become exempt from payment of duty in terms of Not...View More

Upholds anti-dumping duty levy basis domestic producer's petition undertaking predominant activity in India 

CESTAT dismisses assessee's appeal, upholds final findings of Designated Authority (DA) levying Anti-Dumping duty (ADD) on Synchronous Digital Hierarchy System (SDH) vide Notification No. 125/2010-Cus...View More

'Input service' definition pre-April 2011 wide, entire credit availed by 100% EOU justified 

CESTAT rules in assessee's favor, allows CENVAT Credit for pre- April 2011 period w.r.t. 19 services including telecommunication services, CA services, Outdoor Catering Service, Rent-a-cab service, re...View More

Bank's mark-up / conversion charges for foreign currency debit / credit transactions, non-taxable pre-May 2006 

CESTAT rules in favour of bank, ‘mark-up’ / ‘currency conversion charges’ in case of foreign currency transactions done using credit and debit cards, not liable to service tax ...View More