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1. Deduction u/s.80IA - E-Tendering is equivalent to providing Internet service eligible for deduction u/s.80IA(4)(ii)

2. Refund of Advance Service tax paid - refund claimed on the ground that there was absolutely no service provided - service to self due to amalgamation - When the amount...

3. Import / Export of services - with effect from 20/06/2012 a specific Rule has been prescribed called Place of Provision of Service Rules, 2012. Though these Rules are...

4. Export - Place of Provision of services - undertaking the activities in relation to the accounting and management reporting services, the data in the incorporeal form is...

5. Deduction u/s 80IA - ICD - Inland port - infrastructure facilities - deduction allowed - HC

6. Refund of Cenvat credit - export of service - benefit was accrued in India - the place of provision of service will more appropriately be categorized under Rule 3 ibid...

7. Telephone services - retention of part of deposit made - the retention of the portion of deposit towards capital expenditure incurred and not for provision of telephone...

8. Deduction u/s 80IA - Treatment to carbon credit receipt - Section 115BBG of the Act was introduced by Finance Act, 2017 with effect from 01.04.2018, prior to which,...

9. Deduction u/s 80IA - amalgamating / demerged entity to claim any deduction in the year of amalgamation/ demerger - the clarification provided in the circular for...

10. Deduction u/s 80IA - the scope of deduction under Section 80IA of the Act is limited to determination of quantum of deduction by treating eligible business as the only...

11. CBEC vide their Circular dated 12.3.2007 clarifies to the effect that IUC will not be liable to pay service tax under the category of telephone services since it is not...

12. Waiver of penalty - service tax has been deposited before issuance of show cause notice u/s 73(3) - where there was wilful contravention of the provisions with a view to...

13. Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

14. Insurance Auxiliary Services - brokerage received from overseas reinsurance - Export of service or not - Non receipt of consideration in foreign exchange - the basis of...

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