Programme production and copyright assignment can be separately taxed when the agreement shows distinct production activity on behalf of the broadcast...
Transshipment permission for courier import goods granted subject to customs supervision, bond compliance, sealing, escort and destination acknowledgm...
Commission paid to a foreign director for marketing and sourcing export orders was held taxable under reverse charge because the director supplied services from outside India, the recipient was in India, and the place of supply under Section 13(2) was India, making it an import of services. Commission paid to foreign marketing agents was held not taxable because they were treated as intermediary services and, under Section 13(8), the place of supply was outside India, so the import of services condition failed. Charges paid to foreign clearing and forwarding agents for arrival, customs clearance and terminal handling services rendered abroad were held taxable under reverse charge as import of services.
Commission paid to a foreign director for marketing and sourcing export orders was held taxable under reverse charge because the director supplied services from outside India, the recipient was in India, and the place of supply under Section 13(2) was India, making it an import of services. Commission paid to foreign marketing agents was held not taxable because they were treated as intermediary services and, under Section 13(8), the place of supply was outside India, so the import of services condition failed. Charges paid to foreign clearing and forwarding agents for arrival, customs clearance and terminal handling services rendered abroad were held taxable under reverse charge as import of services.
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