International Tax Ruling
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 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 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 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 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 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 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 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 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 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
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