International Tax Ruling


Quashes SCN issued by DRI following Canon verdict 

CESTAT Kolkata allows Tata Steel Ltd appeal against SCNs issued by Addl. Director General of DRI , holding that in view of SC judgment in Canon case, “the entire proceedings initiated by the Add...View More

Issue pertaining taxability of construction service maintainable before SC; Dismisses Revenue’s appeal 

Delhi HC  dismisses appeal filed by the Revenue involving question pertaining to taxability of  services provided by the Assessee classifying the same as ‘commercial or industrial cons...View More

Remotely accessing data warehouse systems and softwares of overseas holding company taxable under OIDAR 

CESTAT Bangalore upholds demand for service tax under OIDAR services upon Givaudan (India) Pvt. Ltd for receiving access to data warehouse systems, hardware and software facilities of their holding co...View More

Discounts offered by car-manufacturer for passing to consumers through dealers not taxable under Finance Act 

CESTAT Delhi quashes service tax demand on Honda car dealer (assessee) on the amount reimbursed by the manufacturer through credit notes that relate to target incentives and discounts passed on to the...View More

100% tax payable by recipient of manpower services; Demanding from supplier is double taxation 

CESTAT Ahmedabad sets aside the order demanding service tax from the supplier of labour/manpower to certain pharmaceutical companies for packing, loading/unloading, cleaning and maintenance etc. works...View More

Once CBIC permits EOU exemptions under various notifications, field formations can't deny concessions 

CESTAT Ahmedabad rules that no bar prohibits an Export Oriented Unit (EOU) from availing the benefit of exemptions under notifications other than Notification No. 52/2003-Cus, which is specifically de...View More

Citing ‘maintainability’ dismisses appeals on classification of ‘Windows XPE Embedded’ software import 

Bombay HC citing appeal provisions under the Customs Act dismisses appeal by Revenue challenging classification of ‘Windows XPE Embedded” software and ‘Windows XPE Embedded’ st...View More

Allows 100% CENVAT credit for ‘Management Consultancy Services’ owing to Rule 6(5) 

CESTAT Delhi sets aside service tax demand for ‘Management Consultancy Services’ by holding that for the Financial Year 2010-11 amount is not to be reversed in view of Rule 6 of CENVAT Cre...View More

Quashes denial of credit to CEAT on air-travel agent, architect, CA, sponsorship services 

CESTAT Mumbai sets aside denial of CENVAT credit on a host of services which are ‘in relation to manufacture’ by holding that “disputed services whether directly or indirectly, shoul...View More

Upholds CESTAT order on includability of reimbursable expenses for ITSS import under reseller agreement 

SC dismisses appeals by assessee, importing Information Technology Software Services (ITSS) in respect of inclusion of reimbursable expenses/operating profit margin in the gross value for the purposes...View More