Home Highlights August 2014 Year 2014 This

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1. Import of services - Section 66A of FA, 1994 - the appellants received mainly legal consultancy service and not management or business consultant service - The finding...

2. Taxability - Deemed sale or not - receipts towards royalty and the transfer of the right to use intangible property - the transferee obtained a legal right to use the...

3. TDS on certain foreign payments - reimbursements of expenses - independent professional service - The case involves a dispute over the classification of services...

4. Royalty receipt - receipt from uplinking services - The customers are not granted the use of or the right to use any process by the assessee during the course of...

5. Cenvat Credit - input services - Management Consultancy Services - nexus with manufacturing activity established - credit allowed - HC

6. Demand of service tax from Cooperative Society - principle of mutuality - Consultancy service - no demand - HC

7. Export of service or not - Since because the ultimate beneficiary is abroad, it cannot be claimed that the appellants are exporting services. Neither the place of...

8. Classification of services - services provided by main contractors - pure services or not - Project Development Service and Project Management Consultancy services...

9. Classification of services - Export of service or not - Management, Business Consultancy Services or Real Estate Agent service - appellant is engaged in providing...

10. Management Consultancy Service - tax consultancy service / tax compliance service - It may indirectly keep the organization within the ambit of legal promotion work for...

11. 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...

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

13. Appellant has received the service from abroad from their branches, since the service have been consumed by the clients abroad - service appears to be non taxable -...

14. 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)...

15. Denial of rebate claim - receipt of commission on transaction - service was received by the recipient abroad and it is partly performed in India and partly performed...