International Tax Ruling


Rules on inclusion of reimbursable expenses in gross value for charging service tax 

CESTAT Hyderabad upholds demand of service tax by clarifying that “gross value would obviously include any reimbursable expenditure/costs by them since it would be deemed that they are service p...View More

Grants refund of service-tax on ocean-freight in case of CIF transactions; Allows writ 

Delhi HC directs to attend and dispose of claims seeking refund of service tax paid on ocean freight  during pre-GST period (April 2017 to June 2017) and extends benefit of Mega Exemption Notific...View More

Citing "rare and exceptional case", LB decision, waives pre-deposit mandate in IATA-Agent's appeal

Delhi HC, invoking its writ jurisdiction, dispenses pre-deposit mandated u/s 35F of the Central Excise Act in appeal by IATA agent (Assessee) challenging demand on  receipt of perf...View More

Directs Sony India to pay ‘full’ tax dues under Haryana One-Time Settlement Scheme 

Punjab & Haryana HC upholds rejection of application moved by Sony (assessee) under Haryana One-Time Settlement (OTS) Scheme under ‘disputed tax’ category by clarifying that it is liab...View More

Absolve Coca-Cola from extended period demand for maintaining records of credit availed on trading activity 

CESTAT Mumbai sets aside the central excise duty demand against Coca Cola (Assessee) for taking irregular CENVAT credit on trading activity (exempted w.e.f April 1, 2011) in the extended period, notin...View More

Sharing common expenditure among group companies not BSS; Quashes demand 

CESTAT Ahmedabad quashes service tax demand, holding that sharing of the common expenditure among the group companies does not amount to business support services as said activity does not amount to s...View More

No service tax on capital equipment supplied by BCCI to cricket associations 

CESTAT Ahmedabad quashes service tax demand against Baroda Cricket Association on the capital equipment received from BCCI, noting that as per the CA certificate furnished by the assessee, BCCI has ra...View More

Service contract where charges are based on quantum and samples, not manpower supply service 

CESTAT Ahmedabad quashes demand of service tax under the category of 'Man Power Recruitment Agency' service on assessee supplying labour to Birla Cellulosic for undertaking the job of fabrication, ere...View More

Transfer of Independent business in slump sale, that was already servicing buyer, qualifies for exemption 

CESTAT Ahmedabad holds that sale by the assessee of an identified part of its Business as a Going Concern and as a Slump Sale as defined under Section 2(42C) of the Income Tax Act 1961, does not amoun...View More

Sales-support, product-warranty services by Microsoft-India to MS Corp not Intermediary; Allows refund 

CESTAT Bangalore grants refund of unutilized CENVAT Credit amounting to more than Rs 16.84 Crores (approx.) to Microsoft-India (Assessee) rejecting Revenue's classification of Assessee&...View More