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Service Tax - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Royalty charges received by the appellant from Licensee as per ...

Service Tax

December 21, 2015

Royalty charges received by the appellant from Licensee as per Licence Agreement for Development of VII Berth as Container Terminal, operation and maintenance on BOT basis is chargeable to service tax under Port Service - AT

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  1. Transactions under a software license agreement - The license charges earned by assessee was not liable to be treated as royalty.

  2. Levy of GST - Valuation - Electricity charges and Water charges paid by the Applicant as per meter reading and collected from the recipients at actual on reimbursement...

  3. The expenditure incurred by the assessee towards royalty and fee for technical assistance in pursuance of the licence agreement were revenue expenditure and not capital...

  4. Income accrued or deemed to accrue or arise in India - Royalty - the BREW Operator Software agreements - an application development platform - The royalty from BREW...

  5. Royalty payment as 3% of the net ex-factory sale by the licensee/assessee - the expenditure has to be treated revenue in nature - HC

  6. Classification of services - royalty - lease transfer agreement for obtaining mining lease - The applicant is liable to discharge tax liability under reverse charge...

  7. Rate of tax - royalty income earned by the assessee from its Indian Associated Enterprises, pursuant to an agreement dated 01-04-2008, should be charged to tax at 10.5060%.

  8. Rental income - Amenity charges received - amount received by the assessee for providing the amenities/facilities to the licensee as per the “Amenities agreement”, was...

  9. Disallowance of R & D units purchased as per Technical License Agreement - when the assessee has purchased a product in order to carry out improvements in its technology...

  10. TDS u/s 194I - TDS liability on payment development charges, lease charges and other charges paid to RIICO - the development charges can not be considered as rent - AT

 

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