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1. Levy of Service Tax - when such services are provided for marketing of the product in the overseas market to meet the regulatory requirement, the same cannot fall under...

2. Scientific Technical Consultancy Service - Reverse Charge Mechanism - transfer of trade name and formulae transferred for a consideration cannot be services which would...

3. Scientific and Technical Consultancy Service - In-house training M/s SMC, Japan does not covered under Scientific and Technical Consultancy Service in terms of Section...

4. Joint Venture - taxable services provided by the members of the Joint Venture (JV) to the JV and vice versa and inter se between the members of the JV-reg.

5. Scientific and technical consultancy service - the essential character of the service rendered by the appellant is scientific and technical consultancy service and the...

6. Scientific and Technical Consultancy Services - Services are rendered by public funded institutions or private agencies - service rendered by the respondent in this case...

7. Consulting Engineering Services v/s Scientific and Technical Consultancy Service - Scientific or Technical Consultancy was brought under Service Tax net with effect...

8. Refund of cenvat credit - Export of services are not - providing 'scientific and technical consultancy service' to clients located outside India - place of performance...

9. Classification of services - Business Support Services or not - Joint venture - co-developer or agent - if strictly go through the above agreement, it is nowhere...

10. Classification of services - rate of GST - project management consultancy services - t the services provided by the Appellant are neither covered under Si. No. 24(ii)...

11. Levy of Service Tax - Scientific or Technical Consultancy service or not - In order to help farmers efficiently multiply the seeds, the appellant provides guidance to...

12. Levy of service tax - contribution to Joint Venture / Partnership arrangements - it is clearly impermissible to hold that the contribution made by a co-venturer...

13. Levy of Service Tax - Joint venture - expenditure incurred by the appellant, in respect of its employees and assets which were deployed for undertaking joint operations...

14. Credit of TDS can be given only in the hands where income therefrom is subjected to tax. If accrual of income in respect of the receipts received dejure by joint venture...

15. TDS u/s 194J OR 194C - TDs on payment for interconnect/port access charges - Provisions of section 194J of the Act would be applicable only if any managerial, technical...