International Tax Ruling


FICCI & ECSEPC not 'club / association'; Service tax demand unsustainable 

Services provided by FICCI and ECSEPC to its members / non-members not taxable as “Club or Association” services u/s 65(25a) r/w 65(105)(zzze) of Finance Act; FICCI a charitable institutio...View More

Service classification / rate issues appealable before SC; Earlier HC rulings not precedents 

HC dismisses Royal Bank of Scotland’s appeal, questions relating to classification and determination of rate of duty maintainable before SC u/s 35L of Central Excise Act; Relies on Delhi HC ruli...View More

Air ticket cancellation charges not taxable under 'air travel agent service' category 

No service tax applicable on flight cancellation charges collected by air travel agents from their clients u/s 65(105)(l) of Finance Act; Cancellation charges part of airfare received from persons boo...View More

Calls for "camaraderie" among judges; Discusses disturbing trend of Third Member references 

Bombay HC calls for cordiality, co-operation, courtesy and respect amongst CESTAT Members to avoid frequent divergence of opinion on factual issues; Bombay HC analyses CESTAT functions and powers and ...View More

Sales promotion, after-sale services in India for foreign clients qualify as "exports" 

Sales promotion of clients’ products in India and conducting market survey, after sale warranty services, constitute 'Business Auxiliary Service' (BAS); Such services provided on behalf of forei...View More

Quashes tax demand on Hindalco; Duty deposit u/s 11D applicable only prospectively 

HC allows writ, quashes demand notice of Rs 14.5 cr on Hindalco for recovery of excise duty with respect to electricity consumed captively u/s 11D of Central Excise Act for the period 1978-83; Demandi...View More

Refuses intervening with Tribunal's remand of composition entitlement against on-going works contract 

HC dismisses assessee’s appeal, refuses to interfere with Tribunal decision on entitlement of Composition scheme for ongoing contracts executed pre-June 2007, absent any question of law; Tribuna...View More

VAT not leviable on 40% of restaurant bill liable to service tax 

HC allows revision application under Uttarakhand VAT Act, no VAT leviable on 40% of restaurant bill exigible to service tax; Central Govt vide Notification dated June 6, 2012 amended Service Tax (Dete...View More

Rejects Revenue appeal; 'Testing & Analysis' in India for foreign clients constitutes 'export' 

Rendition of inspection, testing and analysis services by Technical Inspection and Certification Agency in India for clients situated abroad amounts to export of service; HC rejects Revenue's contenti...View More

Separate penalties on partner & partnership firm debatable; Refers to Larger Bench 

Bombay HC admits appeals, requests Chief Justice to refer question of imposition of simultaneous penalties on both Partner and Partnership Firm u/s 112(a) of Customs Act to Larger Bench; Issue debatab...View More