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M/s. Creative Problem Solving India Versus Commissioner of Service Tax-VI

2016 (1) TMI 1065 - AUTHORITY FOR ADVANCE RULINGS

Nature of agreement - sales agreement or service agreement - activity: "proposed IDEAS Oman will be selling educational books and printed manuals for onward sale to organizations in India via Creative Problem Solving India, Mumbai" - applicant stress .....

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o not see as to how this amounts to any ‘service’ particularly by IDEAS to the Distributor applicant. - It is clear that the Distributor applicant has not asked any question about whether there is any service provided by IDEAS to the Distributor .....

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e. - Ruling No. AAR/ST/01/2016 in Application No. AAR/44/ST/22/2014 - Dated:- 8-1-2016 - Justice V.S. Sirpurkar, Chairman, Shri S.S. Rana, Member (Revenue) And R. S. Shukla, Member (Law) For the Applicant : Shri Sunil Gupta, Advocate For the Responde .....

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g (MoU for short), the applicant has agreed to become a Distributor of the books of various nature which will be supplied by IDEAS (i.e. IDEAS Management Consultants, Oman and those books will be sold to the various purchasers in India. The question .....

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eative Problem Solving India, Mumbai. 2. Shri Gupta, the learned representative of the applicant stresses on the wording of the proposed activity which is purely a selling activity. From the wording in Column No.3 of the application, it is clear that .....

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he objection raised by the concerned Commissioner. In our opinion, the concerned Commissioner had not read the application properly. 3. According to Shri Jain, the MoU also covers some other activity for which the payment is required to be made by th .....

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separately from time to time. When a specific query was put to Shri Gupta on this behalf, it was given out that if there is some error somewhere in any book which is pointed out to the Distributor, who is the applicant he shall show that error to th .....

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saction between the Distributor and IDEAS that if the Distributor comes to know about any error that shall be corrected and the extra expenditure required to be made by IDEAS would be reimbursed separately. We do not see any element of service in thi .....

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