International Tax Ruling


Policy interpretation not retrospective; Sanctioned 'deemed export' refunds towards Power Projects unrecoverable 

HC allows writ, quashes recovery of deemed export refund already sanctioned against supply of goods to non-mega power projects pursuant to Policy Interpretation Committee (PIC) clarification; Unless a...View More

'Agreement to Lease' entered prior to 'actual lease' prima-facie a renting service

CESTAT directs pre-deposit, ‘agreement to lease’ entered prior to actual leasing prima-facie falls within scope of ‘renting of immovable property’ as defined in Finance Act, 19...View More

Disallows 'duty drawback' against wrong credit; Assessee can't profit from unjust benefit 

HC upholds rejection of 'duty drawback' filed beyond normal time limit on re-export of capital goods due to wrongful availment of CENVAT credit of additional customs duties; Despite knowledge, assesse...View More

Carpentry / masonry in existing building classifiable as 'renovation / repair services' u/s 65(25b); Abatement prima facie available 

CESTAT rules on classification of interior work activities such as wall plastering, floor tiling, carpentry undertaken in commercial premises u/s 65(25b) of Finance Act, taxable as ‘commercial o...View More

Transportation charges taxable; Interest chargeable from sale date, not consideration receipt 

'Transportation charges' includible in taxable turnover for purpose of sales tax under Gujarat Sales Tax Act, 1969 (Act); Any amount received by assessee towards sale of goods required to be included ...View More

Transactions between overseas branch & Indian HO outside Sec 66A purview; Waives pre-deposit 

Rendition of services by overseas branches to overseas customers not taxable in the hands of head office (HO) in India on reverse charge basis; Sec 66A of Finance Act neither envisages treating branch...View More

Software supply subject to VAT, prima facie not taxable as 'IPR' / 'ITSS'; Waives pre-deposit 

Sale of third party software and in-house developed software prima facie not “Intellectual Property Right ​Service” (IPR) or “Information Technology Service” (ITSS); There is...View More

"Input service" definition amendment not 'retrospective'; Allows courier / telephone / insurance services credit 

CENVAT credit of courier service, landline telephone / mobile phone service and insurance of plant & machinery prima facie available during the period November 2004 to September 2008; Adjudicating...View More

Domain registration company paying fees to ICANN not taxable as 'franchisee service' 

Fees paid by Website domain registration company to International Corporation for Assigned Names and Numbers (ICANN) & ICANN accredited registries, not liable to service tax under reverse charge a...View More

Inter-entity capital goods transfer within same premises, a ‘removal’; attracts CENVAT recovery

CENVAT credit recoverable once ownership and control of capital equipment, machinery transferred to another legal entity, situated in same factory premises; Such transfer construed as ‘removal&r...View More