Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
Employee conflict disclosures and investment restrictions expand with new recusal duties, post-employment limits, and compliance reporting requirement...
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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