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1. Amendment in Delhi Value Added Tax Rules, 2005 - Notification

2. TDS u/s 194J – the broadcast/live telecast is not a work within the definition of 2(y) of the Copyright Act and also that broadcast/ live telecast doesn’t fall within...

3. Place of provision of services - Rule 6 of the Place of Provision of Service Rules, 2012, provides and clarifies that in case of any cultural or sporting event and/or...

4. Event Management Service - it is clear that the services provided to the organizers is alone covered under event management and organizing of an event is not covered....

5. Income taxable in India - royalty receipts - copyright - Light to broadcast “Live events” - when the agreements clearly bifurcate the consideration paid towards Live and...

6. Reimbursable expenses cannot be added to the gross value for discharge of services tax - AT

7. Whether a single Member of the Appellate Tribunal, Value Added Tax (AT) can legitimately function as the AT in terms of Section 73(1) of the Delhi Value Added Tax Act,...

8. Taxable event in case of ‘Central Excise’ and ‘Sales Tax’ is different. While ‘manufacture’ is the event in case of Central Excise; the taxable event in the case of VAT...

9. Classification of services - import - Place of supply - job of organizing the event - To be classified as event management service - Not taxable since whole service has...

10. Special audit under Section 58A of the Delhi Value Added Tax Act, 2004 - Commissioner of DVAT to issue Show Cause Notice and grant reasonable opportunity - HC

11. Amendments in the Delhi value Added Tax Act, 2004. - Notification

12. Export of services - the service has to be treated as partly performed in India and partly performed outside India and therefore, it is covered by Export of Service...

13. Levy of purchase tax payable - purchase of turmeric - Section 12 (2) of the Tamil Nadu Value Added Tax, 2006 - There was a paradigms shift from TNGST Act, 1959 when...

14. Territorial Jurisdiction of Delhi High Court - LLP is registered in Hyderabad - It is evident from the facts of the present case that there is no principal or...

15. Interpretation of statute - Levy of VAT - credit note received subsequent to the date of the invoice - Determination of Turnover - Input Tax Credit - Large Bench...