International Tax Ruling


Laying pipeline for State Industrial Development Corporation, taxable as commercial construction service 

CESTAT upholds service tax on laying of pipelines for Gujarat Industrial Development Corporation (GIDC) under "Commercial or Industrial Construction Service" category u/s 65(25b) of Finance Act, ...View More

Recovery agents service relates to lending business; Credit prima facie eligible pre-2011 

Service tax paid on recovery agent services availed by lending company prima facie eligible for input service credit prior to April 1, 2011; Relies on Bombay HC rulings in Coco Cola and Ultratech Ceme...View More

Passenger service fees collected by airline taxable as BAS, not BSS 

CESTAT confirms service tax demand against Jet Airways, collection of statutory passenger service fee under Indian Airport Authority’s direction taxable as “Business Auxiliary Service&rdqu...View More

Promoting foreign affiliates' sales in India not service export; Rejects pre-deposit waiver 

Service provided by Indian company to overseas group entity w.r.t. promotion and marketing of spare parts supplied to Indian customers, prima-facie liable to service tax, such service not a service &l...View More

Allows reverse charge discharge of insurance auxiliary services using input credit

CESTAT rules in favour of insurance companies, allows utilization of input service credit towards service tax discharge of "Insurance Auxiliary Service" under reverse charge mechanism; Rejects Revenue...View More

Grants VCES amnesty despite pendency of issue before Tribunal for past period 

HC grants amnesty under Service Tax Voluntary Compliance Encouragement Scheme, 2013 (VCES) despite existence of dispute before Tribunal on taxability for past period; VCES introduced to give benefit o...View More

Advance Authorization only a concession; Revalidation cannot be claimed as 'right' 

HC rejects assessee's request for re-validation of Advance Authorization (AA), made after expiry of AA period; Assessee failed to apply for re-validation within prescribed period and furnish requisite...View More

Prospectus sale prima facie not "Commercial training or Coaching" service; Waives pre-deposit 

Sale of prospectus / admission forms for coaching classes prima facie not classifiable under "commercial training or coaching services"; Finds merit in assessee's contention that not all students take...View More

Jet Airways taxable on foreign CRS services; Income-tax 'PE' definition irrelevant 

Flight reservations / bookings services availed by Jet Airways ("airlines") from foreign based Computer Reservation System ("CRS") companies taxable as "online information and data base access or retr...View More

Mercedes denied input service credit; Imported cars' trading neither 'service' nor 'exempted service' 

CESTAT denies proportionate credit of common services such as advertisement, event management, business auxiliary and business support services used in relation to trading of imported cars as well as ...View More