Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Overseas university admission-facilitation services supplied to...
Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provider exemption.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Overseas university admission-facilitation services supplied to foreign universities do not constitute intermediary services merely because the provider is described as an agent and receives commission. Intermediary status requires three parties and two distinct supplies: a main supply and a separate ancillary facilitation supply. Where the provider supplies the principal service on its own account, without a tripartite arrangement or multiple supplies, the service qualifies as export of services. For the small service provider exemption, exported-service value is excluded from the aggregate-value threshold; consequently, commission from domestic educational institutions within the prescribed limit is not subject to service tax.
Overseas university admission-facilitation services supplied to foreign universities do not constitute intermediary services merely because the provider is described as an agent and receives commission. Intermediary status requires three parties and two distinct supplies: a main supply and a separate ancillary facilitation supply. Where the provider supplies the principal service on its own account, without a tripartite arrangement or multiple supplies, the service qualifies as export of services. For the small service provider exemption, exported-service value is excluded from the aggregate-value threshold; consequently, commission from domestic educational institutions within the prescribed limit is not subject to service tax.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
