International Tax Ruling


CESTAT to determine 'notional interest' taxability against advances resulting in price discount 

SC remands matter pertaining to inclusion of notional interest accrued on advance received from customers, noting that assessee received 90% advance from Coco Cola India and 100% advance from Pepsico ...View More

Quashes purchase tax where goods branch transferred for export from transferee State 

HC quashes levy of purchase tax u/s 4(4)(iii) of APVAT Act on stock transfer of goods against ‘Form F’ intended for exports through branch in another State (i.e. Kerala), holds State of AP...View More

No coercive action against MakeMyTrip; Vice President (Finance) to comply with bail conditions

Delhi HC admits writ petition, refrains DGCEI from taking coercive steps against MakeMyTrip or any of its officials till next hearing in case involving failure to deposit service tax dues collected fr...View More

Office assets insurance, works contract, outdoor catering prima-facie 'input services'; Refund available 

CESTAT finds assessee (service exporter) entitled to CENVAT credit of 26 services, including air travel agent, works contract, business support & auxiliary services, architect services, legal, gen...View More

Absent contract, telecom operators' SMS termination services taxable on invoice / demand issue 

CESTAT rules on point of taxation in case of SMS termination services rendered by telecom operator (assessee) to other telecom operators; States that since there is no contract between the telecom ope...View More

Contemporaneous imports MRP inapplicable u/s 4A; Rejects price re-determination absent SWM Act violation 

CESTAT rejects re-determination of Retail Sale Price (RSP) based on contemporaneous RSP of imported mobile phones, holding same not in conformity with Section 4A of Central Excise Act r/w Central Exci...View More

Reimbursement towards testing on buyer's behalf, excludible from finished goods' assessable value

Reimbursement of charges towards testing by Research Designs and Standards Organization (RDSO) not includible in assessable value, if finished goods marketable without such testing / inspection done o...View More

Study material sold separately by coaching centre not exigible to service tax 

CESTAT rules in favour of assessee, study material package supplied by coaching centre not exigible to service tax; Assessee showed sale value of study material separately in invoices raised on studen...View More

Company employees transportation not taxable as 'tour operator service' pre & post 2004 

CESTAT quashes service tax demand on activity of transporting company employees from specific points to the factory / establishment and back, under the category of “tour operator service” ...View More

Allows Mercedes' appeal; Quashes CESTAT's "manufacture : trading turnover" ratio for credit apportionment 

HC allows Mercedes Benz's appeal, sets aside CESTAT order to the extent it directed apportionment of credit of common input services used both in relation to manufacture of goods and trading activitie...View More