International Tax Ruling
Electroplating of connector components on job work basis for EOU being ‘manufacture’, not classifiable as Business Auxiliary Service; Alternatively, assessee eligible for service tax exemp
...View More Assessee not engaged in "job work" as agreement clearly implies buyer-seller relationship; Rejects Revenue's argument and holds that supply of moulds per-se by buyer does not constitute job work; Asse
...View More Sale of goods under own invoice to independent customers on behalf of principal manufacturers, constitutes 'Commission Agent Services'; Unlike Commission agents, Consignment / Clearing and Forwarding
...View More HC upholds taxability of “club or association” services under Sec 65(105)(zzze) of Finance Act, 1994; Club or Association an agent of its members; Considers grammatical meaning of terms &l
...View More Sponsorship of Delhi Daredevils team at IPL T-20 Tournament (2008-2010) by Hero Motocorp not liable to service tax; Sponsorship is for T-20 'sports event' and not for BCCI / IPL or GMR (team owner); S
...View More Services in connection with chit business not liable to service tax; Chit fund activity constitutes merely a transaction in money, falls in exclusionary portion of "service" definition under Sec 65B (
...View More Directs Revenue to refrain from coercive recovery of 'service tax' arrears on renting of immovable property, prior to September 30, 2011; Rejects Revenue's applications filed pursuant to SC ruling in
...View More No transfer of 'right to use' in provision of telecom towers and shelter ('passive infrastructure') to telecom operators on sharing basis; Activity of passive infrastructure not 'deemed sale', not lia
...View More Manufacturer bound to pay service tax on repair services irrespective of a written agreement; Assessee’s own interpretation of taxing statute prone to gross misinterpretation of liability as wel
...View More Sponsorship fees paid by DLF and Hero for IPL matches (during 2008-2010) not liable to service tax; IPL cricket games held as 'sports event' and covered within exclusions of Sec. 65(105)(zzzn) from le
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