Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Packaged information technology software copied onto a medium and marketed is described as possessing the attributes of goods, making its transfer a deemed sale excluded from taxable service. The text states that inability to meet the conditions of Notification No. 11/2016-ST does not convert such a sale into a taxable service; accordingly, the related service tax demand, interest and penalty were deleted. It separately states that late fee for failure to file prescribed periodic service tax returns after registration remained payable, and the appeal was partly allowed.
Packaged information technology software copied onto a medium and marketed is described as possessing the attributes of goods, making its transfer a deemed sale excluded from taxable service. The text states that inability to meet the conditions of Notification No. 11/2016-ST does not convert such a sale into a taxable service; accordingly, the related service tax demand, interest and penalty were deleted. It separately states that late fee for failure to file prescribed periodic service tax returns after registration remained payable, and the appeal was partly allowed.
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