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1. Income taxable in India - cellular roaming charges - India-UK DTAA under Article 13(3) - Royalty - VIL already possessed the process used for providing roaming services...

2. Jurisdiction of Assessing Officer u/s 120 - Transfer of case u/s 124 - Assessee had a legitimate expectation from the DCIT, Circle-3, Gurgaon, that the objection raised...

3. Nature of collection of amount of service tax from the other branches / circles of the assessee - Collection or otherwise of the service tax from their own circles...

4. TDS on roaming charges paid to other service providers - the roaming process between participating company cannot be termed as technical services and, therefore, no TDS...

5. Valuation of property - Herald House, Bahadurshah Zafar Marg, New Delhi - FMV determination - We hold that firstly, the circle rate which has been proposed by the...

6. Manpower Supply service - centralized group company providing various services to other group company - MPCMS is providing personnel to MFL and other group companies -...

7. Refund of service tax paid - Export of services or not - intermediary - Rule 2(f) read with Rule 9 of Place of provision of Service Rules, 2012, clearly provides that...

8. Lesser penalties for One Person Companies or small companies - lesser penalties (not be more than one-half) for one person companies and small companies - Section 446B...

9. Rejection of Refund claim - Whether the service provided by the appellant to GSPHCL is service provided to a governmental authority? - The GSPHCL is a 100% owned by...

10. Cenvat Credit - input services or not - dredging services - nexus with the output services i.e. Port service and Cargo handling services or not -there is absolutely no...

11. Levy of IGST - Export of services or not - telecom services - Place of supply - international Inbound Roaming Services (IIR) and International Long Distance (ILD)...

12. Legal Services / Services of an Advocate - Recovery of Service Tax alongwith interest and penalty - The High Court observed that, as set out in the Notification, the...

13. Eligibility of CENVAT credit - Input services or not - insurance service - premium for the master insurance policy issued to the appellant - The Cenvat credit was denied...

14. CENVAT Credit - input service - Deposit Insurance Service provided by Deposit Insurance and Credit Guarantee Corporation - nexus of such service with the actual...

15. Service provided by a director to Company - reverse charge system is applicable