Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (1) TMI 1065 - AUTHORITY FOR ADVANCE RULINGS

2016 (1) TMI 1065 - AUTHORITY FOR ADVANCE RULINGS - 2016 (42) S.T.R. 591 (A. A. R.) , [2016] 89 VST 408 (AAR) - 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 stresses on the wording of the proposed activity which is purely a selling activity - Held that:- The clause is more than clear that the Distrib .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

t the service tax liability. The answer is clearly in negative. - Demand set aside - Decided in favor of assessee. - 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 Respondent : Shri Amresh Jain, Departmental Representative RULING The applicant herein has entered into a Memorandum of Understanding (MoU for sho .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

DEAS Oman will be selling educational books and printed manuals for onward sale to organizations in India via Creative 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 the applicant will be purchasing the books from IDEAS ( i.e. IDEAS Management Consultants, Oman) and will be further selling them to the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version