International Tax Ruling


Bajaj Auto entitled to CENVAT credit on banking guarantee commission paid w.r.t. VAT refund from State Authority 

CESTAT Mumbai allows CENVAT credit to Bajaj Auto on banking charges/commission paid for obtaining Bank Guarantee (BG) in respect of VAT refund from State VAT authority in respect of purchase of raw ma...View More

Relegates 'Tata Teleservices' to CESTAT on issue of 'Value-Added-Services' taxability; Modifies pre-deposit 

Delhi HC directs Tata-teleservices (Assessee) to approach CESTAT to decide the applicability of Service-tax on value-added-services like caller tune, ISD packs, calling packs etc.. provided by Assesse...View More

Bought-out-items supplied directly to customer's place not includible in value of 'Industrial-Furnace' 

Calcutta HC dismisses Revenue's appeal and upholds CESTAT ruling that value of bought-out goods directly supplied to buyer’s place for erection and commissioning of ‘industrial furnaces&rs...View More

Sets-aside settlement-order adjusting pre-deposit before computing amnesty benefit; Directs refund to 'Tata Motors' 

Jharkhand HC sets-aside order of settlement directing adjustment of amount of pre-deposit from the amount in dispute before extending the benefit of amnesty scheme; Directs the State Tax Department to...View More

Re-import of aircraft/parts sent abroad for repairs by Indigo not liable to IGST 

Delhi HC quashes IGST levy under Section 3(7) of the Customs Tariff Act on re-imported goods (aircraft and aircraft parts) that were sent abroad for repair and overhaul, holds “Notification No. ...View More

Govt. Trust, a 'dealer' liable to VAT on 'stressed asset' sale 

In a significant ruling impacting the tax liability of Govt. trusts under the VAT Act, Bombay HC holds that ‘Stressed Assets Stabilization Fund’ is a “deemed dealer” u/s 2(8) o...View More

Dismisses Revenue's SLP in Samsung case on taxability of charger sold along with mobile-phone 

SC dismisses Revenue’s SLP against Allahabad HC judgement in Samsung case which held that charger sold in singular retail mobile package is not taxable separately; Assessee submitted t...View More

Upholds Single Judge’s order invalidating lapse of credit on exports; Interprets semi-colon 

Madras HC dismisses Revenue’s writ appeal challenging the order of the Single Judge who set-aside the order of the Revisionary authority applying Rule-11(3)(ii) of CCR,2004 validating lapsing of...View More

Builder liable to tax on residential complex construction sans completion certificate from MCGM 

CESTAT Mumbai confirms service tax liability on realtor on the premise of non-submission of Completion Certificate by competent authority Municipal Corporation of Greater Mumbai (MCGM) for constructio...View More

Confines service tax demand on secondment of employees to normal period, citing limitation 

CESTAT Mumbai confines the service tax demand on ‘secondment of employees’ to the normal period, finding that “evidence placed on record for resort to the extended period of time as ...View More