International Tax Ruling


Construction, insurance, air travel services linked to manufacturing under unamended ‘input services' definition 

CESTAT Chandigarh, in the context of un-amended definition of “input services” under rule 2(l) of CCR between April 1, 2008 to March 31, 2011, finds assessee eligible for CENVAT credit on ...View More

Quashes demand on reimbursable expenditure incurred whilst providing CHA services 

CESTAT Chennai drops demand of service tax imposed on reimbursable expenditure incurred towards EDI, IAAI, and DLO charges, and transport charges by the Assessee in furtherance of providing clearing a...View More

Refund denial to flat purchasers of service-tax charged by developers pre-2010 “not tenable” 

CESTAT Bangalore holds rejection of refund claims of service tax paid by the developer collected from the individual flat purchasers pre-2010 on the ground of limitation u/s 11B of Central Excise 1944...View More

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