International Tax Ruling


Quashes demand against JSW Steel of credit availed basis bank-branch invoice, xerox copies 

CESTAT Chennai allows appeal by JSW Steels Ltd. (assessee) challenging denial of CENVAT credit availed on strength of invoices issued by Bank Branches and also xerox copies; Appreciating the facts and...View More

Transporting coal within mining area, not cargo handling service in pre/post-negative list regime 

CESTAT Delhi dismisses Revenue’s appeal, upholds the Commissioner (A) order dropping the demand against assessee who is providing services to various projects of Northern Coalfield Ltd by deploy...View More

Quashes credit denial for wrong mention of address, reverse-charge payment w.r.t. C&AG report 

CESTAT Delhi holds that,“Substantial benefit cannot be denied merely on account of procedural infractions in absence of any allegation with respect to eligibility of service as an input service....View More

Allows Resonance Eduventures CENVAT-credit on advertising services for print media promotions 

CESTAT Delhi allows Resonance Eduventures to take CENVAT credit on advertising agency service it received for promoting its activities in print media, as advertising services can be considered as inpu...View More

Short-tax payment due to work contract classification confusion, not suppression warranting limitation invocation 

CESTAT Delhi considering the confusion regarding the concept of Work Contract involving the transfer of goods during the period of dispute, holds that “Any short payment of tax during the said p...View More

Customs Authorities cannot question EO sans prior determination by competent authority 

CESTAT Delhi quashes order confirming customs duty on import of CD-ROMs under Export Promotion Capital Goods (EPCG) License citing “custom authorities had no jurisdiction to issue the show cause...View More

Dismisses Revenue's SLP over taxability of affiliation-fees collected by 'Bangalore University' 

SC dismisses Revenue’s SLP against HC order which set-aside service-tax levy on collection of affiliation fee by Bangalore University (Respondent); Finds “no reason to interfere with the ....View More

Allows assessee writ appeal; Affiliation fees collected by Bangalore University not taxable 

Allows assessee writ appeal; Affiliation fees collected by Bangalore University not taxable ...View More

Cannot absolve from CST levy as transaction of Poshahar-supply qualifies as inter-state sales 

Punjab & Haryana HC dismisses writ petition challenging Tribunal’s order levying Central Sales Tax (CST) on stock transfer between one branch of assessee with another in Faridabad and Patna,...View More

Upholds validity of WB Entry Tax Act, 2012; Sets-aside Single Judge order 

Calcutta HC (Division Bench) allowing batch of appeals by State of W.B., sets aside the Single Judge judgment dated June 24, 2013 that declared the West Bengal Tax on Entry of Goods into Local Areas A...View More