9911796707
| TMI General Search |
|
Advanced Search Options
Showing 1 to 20 of 516 Records Search Text: service tax medical transcription |
| Search Results |
| Acts / Rules (1) Articles (2) Case-Laws (487) Circulars (19) Forum (1) Highlights (1) News (2) Notifications (3) |
|
2019 (2) TMI 763 - CESTAT HYDERABAD Evasion of service tax - incorrect calculation of service tax - Medical Transcription Training Services under Commercial Training Coaching Services - Registrar and Transfer services for NCDEX - courier charges under banking and other financial services - Registrar Transfer Services of the commodities of NCDEX. Medical Transcription Training Services under Commercial Training Coaching Services - Held that:- Since the appellant has not contested this before us, the service tax liability confirmed ... ... ...
Applicability of Service tax An Indian medical transcription company queried about the applicability of service tax for services rendered to overseas clients. Respondents clarified that such services qualify as export of service under Rule 6A of the Service Tax Rules, 1994, provided specific conditions are met, thus exempting them from service tax. It was noted that medical transcription services are part of healthcare services, which are exempt from service tax under Mega Exemption Notification No. 25/12-ST. The classification of the service was discussed, but it was agreed that since the services are provided outside the taxable territory, no service tax is applicable.
Exempts the taxable services provided by a call centre or a medical transcription centre The notification, effective from July 1, 2003, exempts taxable services provided by call centers and medical transcription centers from the whole of the service tax under section 66 of the Finance Act, 1994. A call center is defined as a commercial entity offering assistance, help, or information for sales, telemarketing, and other customer interactions through various communication methods. A medical transcription center is defined as a commercial entity transcribing medical history and related information. This exemption was later rescinded by Notification No. 2/2006 on March 1, 2006.
2017 (3) TMI 655 - CESTAT MUMBAI CENVAT credit - whether CENVAT credit is admissible in respect of service tax paid on input services for providing output services i.e., call centre and medical transcription centre services which were exported without payment of service tax during 2005-06? - whether these services were exempted and the refund of service tax paid on input service is liable to be granted to the appellant or otherwise? - Held that: - even if the output service which are exempted services and are exported, service ... ... ...
Imposition of Service Tax on new services consequent to enactment of Finance Bill, 2003-reg. The circular outlines the imposition of service tax on new services following the Finance Bill, 2003, effective from July 1, 2003. New taxable services include commercial training, technical testing, maintenance, business auxiliary services, and more. Exemptions are granted to call centers, medical transcription centers, and certain vocational training institutes. Clarifications address doubts on business auxiliary services, commercial coaching, maintenance contracts, franchise services, and technical inspections. Specific exemptions are detailed for religious mandap services and service tax credits on business telephones. The document emphasizes the need for wide publicity and consultations to facilitate compliance and understanding of these changes.
2015 (3) TMI 839 - ITAT MUMBAI Transfer pricing adjustment - selection of comparable - Held that:- Accentia Technologies Ltd.- there is no segment wise result available in case of medical transcription and billing and coding. It is not known by how much the margin is affected by trading in software. Therefore in our view this company could not be considered as a good comparable. We therefore hold that this company has to be excluded. Apex Knowledge Solutions Ltd.- annual report of the company for the relevant year shows that ... ... ...
2014 (12) TMI 563 - ITAT MUMBAI Transfer pricing adjustments - Assignment of call options – Whether recasting of framework agreement in 2007 tantamount assignment of option rights held by the assessee under framework agreements of 2006 - Scope of transfer u/s 2(47) - transfer by nomination - Held that:- Under the framework agreements of 2007, any of wholly owned subsidiary of Vodafone PLC is a prospective nominee but would get the right to acquire share only when a nomination is made by the assessee in favour of such subsidiar... ... ...
2017 (8) TMI 1560 - ITAT BANGALORE TP Adjustment - ITES segment of its operations - Comparable selection - HELD THAT:- Acropetal Technologies Ltd., ( Acropetal ) respectfully following the aforesaid decision of the co-ordinate bench of this Tribunal in the case of Swiss Re Shared Services (India) (P.) Ltd. [ 2016 (7) TMI 1359 - ITAT BANGALORE] we hold that the engineering design services segment of Acropetal Technologies Ltd., is functionally different and hence cannot be considered as a good comparable to the assessee in the cas... ... ...
2024 (11) TMI 614 - CESTAT CHANDIGARH Demand of service tax - upheld Order-in-Original including alleged wrong availment of Cenvat credit but dropped penalty u/s 76 of the Act - appellant is a commercial coaching and training centre providing the service of Computer Training and also Technology Based Training (TBT) for skill development, and training for medical transcription; insurance agents etc. to their clients - HELD THAT:- We consider it appropriate to reproduce the definition of vocational training institute as provided in th... ... ...
2024 (2) TMI 522 - ITAT MUMBAI TP Adjustment - comparable selection - HELD THAT:- Mold-Tek has provided derivative losses during the year and this is foreign currency exposure, which has to be considered while comparing the results before it can be selected. It is also pertinent to note that while working out the operating margin of the said company, provision for derivative loss of Rs.. 6.43 crores made by Mold-Tek technologies Ltd. was excluded by the Assessing Officer treating the same as non-operating expenses whereas in ... ... ...
2013 (7) TMI 63 - ITAT HYDERABAD Determination of total income – Article 7 of DTAA between India and USA - CIT included receipt arising on account of the services to the Head Office in USA – Held that:- Assessee company opened a branch in Hyderabad after obtaining permission from RBI – No doubt that the assessee company has a permanent establishment in India – Branch office is also rendering services of commercial nature which has been outsourced by the Head office – Assessee is only carrying out the normal commercial activitie... ... ...
2017 (11) TMI 64 - ITAT DELHI TPA - selection of comparable - Held that:- The assessee is a company engaged in the business of providing ITES [Information Technology enabled services] registered under Special economic Zones [in short SEZ] thus companies functionally dissimilar with that of assessee need to be deselected from final list. TPA on account of interest on receivables - Held that:- There cannot be any grievance where the ld Transfer Pricing Officer has considered as 30 days credit period. Even before us this credit... ... ...
2020 (8) TMI 803 - ITAT MUMBAI TP Adjustment - Comparability - HELD THAT:- Assessee is a financial outsourcing company rendering IT enabled accounting and financial services, thus companies functionally dissimilar with that of assessee need to be deselected from final list.... ... ...
2020 (11) TMI 611 - ITAT DELHI TP Adjustment - assessee challenging that Additional Commissioner is not empowered to pass an order for determining the arm s-length price - HELD THAT:- Assessee is not arguing that there is no authority from the board in favour of the learned transfer pricing officer i.e. the Additional Commissioner Of Income Tax who passed the order u/s 92CA (3) of the act. The challenge of the assessee is that that Additional Commissioner as a class of officers, are not included in the definition of the Trans... ... ...
2004 (11) TMI 5 - AAR (New Delhi) Service Tax -(1) Difference between Notifications and Boards Circular (2) Tax liability of secondary services which are used by the primary service provider for the export of service (3) Refund... ... ...
2015 (9) TMI 958 - ITAT CHENNAI Adjustment of brought forward losses before allowing deduction u/s 10A - Held that:- This Tribunal is of the considered opinion that in the absence of adjustment of brought forward losses while computing deduction u/s 10A in the draft assessment order forwarded to the assessee and in the direction of the DRP, the Assessing Officer cannot make such adjustment in the final assessment order which was passed consequent to the direction of the DRP. Under sec. 144C(13) of the Act, the Assessing Office... ... ...
2014 (7) TMI 1050 - CESTAT NEW DELHI Commercial coaching and training centre - vocational coaching services - Exemption Notification No. 24/2004-ST dated 30/06/2004 - Held that:- Technology based training for employment skill development, the training courses for medical transcriptionist, insurance agents etc. are vocational course which enable the persons receiving such training to get direct employment or get self-employed. Therefore these training courses though imparted with the aid to computers cannot be treated as computer tr... ... ...
2010 (10) TMI 428 - CESTAT, BANGALORE Refund - Rule 5 of Cenvat Credit Rules, 2004 - whether the services in respect of which the appellant has paid service tax qualified as input services for providing output services of the appellants which were exported during the material period - The credit is admissible subject to verification of the factual submissions - The appeals are disposed of by way of remand to the original authority... ... ...
2025 (3) TMI 1457 - ITAT MUMBAI The Tribunal directed the exclusion of certain companies from the set of comparables for transfer pricing, finding them functionally dissimilar to the assessee. It allowed section 10A deductions for specific units, emphasizing that deductions are undertaking-specific and not invalidated by changes in ownership. The Tribunal remanded the issue of depreciation on goodwill for further examination, referencing the Supreme Court's stance that goodwill is an asset eligible for depreciation. It upheld the DRP's direction to exclude certain expenses from both export and total turnover and affirmed the deletion of disallowance on software items under section 40(a)(ia).
2021 (7) TMI 508 - ITAT BANGALORE Correct head of Income - Interest income earned from deposits kept in banks for availing bank guarantees - assessable under the head Income from other sources OR business income - HELD THAT:- The bank deposits have been made for availing bank guarantees to be given in favour of Income tax department and Customs department. So far as, the bank guarantees given in favour of income tax department is concerned, we agree with the view of the AO that the liability towards income tax arises upon the as... ... ...
|
