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...
Input tax credit on reverse-charge services from an unregistered foreign supplier was held sustainable where the registered recipient raised a self-invoice under section 31 read with rule 36, discharged tax under section 9(3), and claimed credit under section 16(2)(a). The Court treated the self-invoice as the valid tax-paying document and rejected denial of credit merely because the foreign supplier's invoice referred to a particular unit. It also held that, during the relevant period, section 20 was an enabling provision for ITC distribution and did not require mandatory Input Service Distributor registration; the later amendment supported that view. The demand and penalty were therefore unsustainable, including on revenue-neutrality grounds.
Input tax credit on reverse-charge services from an unregistered foreign supplier was held sustainable where the registered recipient raised a self-invoice under section 31 read with rule 36, discharged tax under section 9(3), and claimed credit under section 16(2)(a). The Court treated the self-invoice as the valid tax-paying document and rejected denial of credit merely because the foreign supplier's invoice referred to a particular unit. It also held that, during the relevant period, section 20 was an enabling provision for ITC distribution and did not require mandatory Input Service Distributor registration; the later amendment supported that view. The demand and penalty were therefore unsustainable, including on revenue-neutrality grounds.
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