International Tax Ruling


Cannot enforce 'option', suo-moto proportionate credit reversal on traded goods, substantial compliance 

CESTAT allows assessee’s appeal, proportionate input service credit payment / reversal attributable to traded goods under Rule 6(3A) of CENVAT Credit Rules, 2004 (CCR), along with interest, a su...View More

Larger bench resolves pre-2006 credit card services taxability in favour of banks

Delhi CESTAT LB grants relief to banks, income earned by way of settlement transaction between Banks and Merchant establishment, not taxable pre-May 2006 as "Banking and other Financial Services" (BoF...View More

Admonishes inordinate delay in passing adjudication order; To scrutinise pending Commissionerate matters 

HC admonishes Service Tax Commissioner’s delay of almost 22 months in passing adjudication order post personal hearing, without any explanation; States, even if there is any restructuring and re...View More

Absent specific Entry, generic / dictionary meaning acceptable; 'Refactory bricks' taxable at lower rate 

HC upholds Sales Tax Tribunal findings, refractory bricks taxable @ 5% under Entry 32 of Schedule I of Andhra Pradesh General Sales Tax Act, which inter alia includes bricks, tiles and granite stones;...View More

Affirms Delhi HC's 'proportionality test' application; Absent malafide intent, CHA license irrevocable 

SC dismisses Revenue appeal, in absence of malafide intention to actively or passively indulge in illegal narcotics export, Custom House Agents (CHA) license cannot be revoked permanently consequent t...View More

Dismisses assessee's plea on writ maintainability, when same not urged before HC 

SC upholds HC decision disallowing concessional duty benefit under Notification No. 114/80-Cus available on import of ‘web printing machine’ having output of 30,000 or more copies per hour...View More

Applies strict interpretation; Ousts 'ultrasound equipment' with additional features from exemption Notification

SC sets aside CESTAT order, denies exemption under Notification No. 16/2000-Cus on import of ultrasound systems having ‘brightness’ and ‘motion mode’ in addition to ‘ampl...View More

Course fee sharing with authorized training centre, not taxable as 'franchise service' 

Fees received by assessee, a society recognized as ‘Scientific and Industrial Research Organisation’ by Ministries of Science & Technology and Communications & Information Technolo...View More

LB affirms CESTAT powers to extend stay beyond 365 days absent assessee's fault 

HC Larger Bench confirms Division Bench view, CESTAT empowered to grant / extend stay of recovery of demand beyond 365 days from passing of stay order, where delay in disposal of appeal not attributab...View More

Dismisses Revenue appeals; Affirms non-taxability of 'shipping charges' towards imported goods transportation 

SC dismisses Revenue appeals against Mumbai CESTAT order that quashed service tax demand on shipping / barging charges towards transportation of imported goods from mother vessel, u/s 65(23) r/w Sec 6...View More