Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
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 ...
Reverse-charge liability on foreign or intermediary bank charges deducted while transmitting export proceeds requires a taxable service provider-recipient relationship. Where the exporter neither engaged the banks nor owed them consideration, deductions from export proceeds do not establish that relationship and do not attract service tax under Banking and Other Financial Services. Regulatory dossier preparation and compilation for overseas pharmaceutical approvals must be classified by the activity actually performed, not the provider's technical qualifications. Preparing documentation from available information or published literature, without advice or scientific or technical assistance, is not Scientific or Technical Consultancy Service. The related service-tax demands, interest and penalties were unsustainable.
Reverse-charge liability on foreign or intermediary bank charges deducted while transmitting export proceeds requires a taxable service provider-recipient relationship. Where the exporter neither engaged the banks nor owed them consideration, deductions from export proceeds do not establish that relationship and do not attract service tax under Banking and Other Financial Services. Regulatory dossier preparation and compilation for overseas pharmaceutical approvals must be classified by the activity actually performed, not the provider's technical qualifications. Preparing documentation from available information or published literature, without advice or scientific or technical assistance, is not Scientific or Technical Consultancy Service. The related service-tax demands, interest and penalties were unsustainable.
Note: It is a system-generated summary and is for quick reference only.
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