International Tax Ruling


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

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