Home Highlights August 2016 Year 2016 This

You may also like:

1. Valuation of imported goods - inclusion of licence fee in the invoice value - It can be seen that Rule 10 (1) (c) uses the words ‘as a condition of sale’. The...

2. TDS u/s 195 not deducted on payment to Everest Global Inc. for software training services as source of income located outside India and payment made for services outside...

3. TDS u/s 194J - roaming charges paid by it to other service providers - the payments made for interconnection are not fees for rendering any technical services as...

4. Levy of service tax - The appellant is not liable to pay service tax on Export Pass fee, Import Pass fee, Permit fee, Excise Staff Salary and overtime allowances/charges...

5. TDS u/s 195 - Disallowance u/s 40(a)(ia) - non-deduction of TDS on payment of management fees - It is not even the allegation of the revenue that the non-residents had...

6. Provisions of section 194J do not apply to the franchisee fees paid - AT

7. This case deals with the valuation of imported goods, specifically whether license fees and management fees paid to related parties should be included in the assessable...

8. TDS u/s 194J - the payment made to resident towards annual license fee paid for the renewal of Microsoft software - Clause (ba) to the Explanation to section 194J...

9. CENVAT Credit - input services - Irrespective of the person whether it is service recipient or service provider is liable to pay the service tax but so long the service...

10. Classification of services - Information Technology Software Service or Franchise Service? - licence fee paid to SAP AG, Germany, for grant of non-exclusive licence to...

11. TDS u/s 194J - transaction charges paid by a member of the Bombay Stock Exchange to transact business of sale and purchase of shares - whether amounts to payment of a...

12. TDS U/S 194J - TDS on payment to hospitals for rendering medical services to policy holders under various health insurance policies issued by several insurers - TDS...

13. TDS u/s 194J - membership fee for listing and custodian fee paid to a stock exchange would not be covered by the definition of the term "technical services" under...

14. Customs (Fees for Rendering Services by Customs Officers) Amendment Regulations, 2016 - Notification

15. Valuation of service tax - inclusion of TDS paid u/s 195 - The Tribunal held that TDS paid under the Income Tax Act cannot be included in the gross value for the purpose...