International Tax Ruling


Supplying Motor Tug to Port Trust without effective control, taxable as ‘Supply of Tangible Goods’ 

CESTAT Hyderabad rules that supply of motor tug on hire basis by Port Services provider (assessee) to Murmagao Port Trust, Goa (MPT) would be a service under the category of ‘Supply of Tangible ...View More

Quashes confiscation of Suzuki GSX1400 sans applicability of conditions; Upholds validity of SCN 

CESTAT Hyderabad quashes confiscation of Suzuki GSX1400 bike on finding that provision related to section 111 (d) ‘Confiscation of improperly imported goods’ is inapplicable as the 3 ingre...View More

Quashes demand on salary reimbursement of employees/workers received by manpower service provider 

CESTAT Kolkata sets-aside recovery of service tax on reimbursement expenses of salary, incurred by the Assessee (manpower service provider) on behalf of their Principal towards employees/workers suppl...View More

Sustains demand of service-tax on mining services rendered to original licensee; Dismisses appeal 

CESTAT Delhi confirms demand of service tax along with interest and penalty on mining services rendered by Prism Johnson Limited ( assessee), to the original licensee(Shrawan ), who was granted the mi...View More

Services to Malaysian University of conducting medical education course, not BSS, qualifies as 'export' 

CESTAT Bangalore quashes show cause notice (SCN) demanding service tax of over Rs. 15 crores, along with interest and equivalent penalty under “business support service” (BSS) on services ...View More

Notification exempting bulk Foreign Currency sale by RBI's authorized dealer, applies prospectively 

CESTAT Chennai partially allows Forex dealer (assessee) appeal, holds that the benefit of Notification No. 19/2009-ST (as amended by Notification No. 27/2011-ST) which exempts ‘Foreign Currency ...View More

Rejects 'communication modules' classification based on end-use

CESTAT Delhi holds that the correct classification of ‘communication modules//network interface cards’ is CTI 8517 70 90, while rejecting the re-classification of Customs Department done d...View More

Dismisses Revenue's appeal challenging exemption to coaching Center imparting upskilling course 

SC dismisses appeal by Revenue on extending service tax exemption to ‘coaching centres’ on account of ‘concurrent findings’ of both Delhi HC and CESTAT Delhi; Assessee (Wi...View More

Proceedings not vitiated for delay in adjudication due to dispute pendency before SC 

Madras HC dismisses writ filed by Assessee challenging the orders bearing out of Show Cause Notices (SCNs) issued in 2010 and 2012 kept pending due to pendency of similar disputes before SC and subseq...View More

Citing bona-fide attempt, Covid-19, permits manual payment under SVLDRS post-deadline 

Gujarat HC allows assessee’s writ petition, directing the CGST and Central Excise Authorities to accept the declared amount manually as per the statements issued in Form SVLDRS-3 and to issue a ...View More