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Service Tax - Highlights / Catch Notes

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Nature of activity - Service or sale - transfer of "rights and ...

Service Tax

April 27, 2018

Nature of activity - Service or sale - transfer of "rights and privilege of export of sugar quota" - The transaction in question regarding sale of rights and privilege of export of sugar quota is sale of goods and no service is involved - AT

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  3. Deduction of tax at source - deemed sale - transfer of right to use -services in the field of information and technology - activity is not taxable - HC

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  10. Export subsidy on export of sugar - there is no exclusion of the manufacturers and sellers of sugars, like respondent- BSSKL, merely because their sale of sugar is to an...

 

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