International Tax Ruling


SCN issued by Commissioner cannot be adjudicated by lower officer; Dismisses Revenue’s writ-appeal 

Madras HC dismisses Revenue's writ appeal against the order of the Single Judge quashing the order and directing the Joint Commissioner (JC) to hold fresh inquiry noting SCN that was issued by the Com...View More

Validates Notification regulating 'Beach Sand Minerals' under Govt's policy; Dismisses writ 

Gujarat HC dismisses writ petition challenging DGFT’s Notification No. 26/2015-20, dated August 21, 2018, which added Entry No. 98A in Chapter 26 of Schedule 2 of ITC (HS), to regulate the expor...View More

Following settled precedents, drops service-tax on incentives given to dealers by Maruti-Suzuki 

CESTAT Delhi drops demand of service tax on target and non-target-based incentives given by Maruti Suzuki to its dealers following its earlier rulings in a plethora of cases involving the same issue; ...View More

Quashes demand against JSW Steel of credit availed basis bank-branch invoice, xerox copies 

CESTAT Chennai allows appeal by JSW Steels Ltd. (assessee) challenging denial of CENVAT credit availed on strength of invoices issued by Bank Branches and also xerox copies; Appreciating the facts and...View More

Transporting coal within mining area, not cargo handling service in pre/post-negative list regime 

CESTAT Delhi dismisses Revenue’s appeal, upholds the Commissioner (A) order dropping the demand against assessee who is providing services to various projects of Northern Coalfield Ltd by deploy...View More

Quashes credit denial for wrong mention of address, reverse-charge payment w.r.t. C&AG report 

CESTAT Delhi holds that,“Substantial benefit cannot be denied merely on account of procedural infractions in absence of any allegation with respect to eligibility of service as an input service....View More

Allows Resonance Eduventures CENVAT-credit on advertising services for print media promotions 

CESTAT Delhi allows Resonance Eduventures to take CENVAT credit on advertising agency service it received for promoting its activities in print media, as advertising services can be considered as inpu...View More

Short-tax payment due to work contract classification confusion, not suppression warranting limitation invocation 

CESTAT Delhi considering the confusion regarding the concept of Work Contract involving the transfer of goods during the period of dispute, holds that “Any short payment of tax during the said p...View More

Customs Authorities cannot question EO sans prior determination by competent authority 

CESTAT Delhi quashes order confirming customs duty on import of CD-ROMs under Export Promotion Capital Goods (EPCG) License citing “custom authorities had no jurisdiction to issue the show cause...View More

Dismisses Revenue's SLP over taxability of affiliation-fees collected by 'Bangalore University' 

SC dismisses Revenue’s SLP against HC order which set-aside service-tax levy on collection of affiliation fee by Bangalore University (Respondent); Finds “no reason to interfere with the ....View More