Taxable Service Performed in India if Partially Done in Country; Value Determined Under Section 67 The Supreme Court held that a taxable service partly performed in India is considered performed in India. The value is determined under Section 67 of the ...
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Taxable Service Performed in India if Partially Done in Country; Value Determined Under Section 67
The Supreme Court held that a taxable service partly performed in India is considered performed in India. The value is determined under Section 67 of the Finance Act, 1994. The case involved undersea cables connected to Indian territory. The Court issued a notice on the Special Leave Petition and application for condonation of delay.
The Supreme Court in 2019 (12) TMI 731 - SC Order, with Justices D.Y. Chandrachud and Hrishikesh Roy, ruled that a taxable service partly performed in India is treated as performed in India. The value is determined under Section 67 of the Finance Act, 1994. Undersea cables laid up to 12 nautical miles of Indian territory are connected with the land mass in India. Notice issued on the Special Leave Petition and application for condonation of delay.
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