Transfer-pricing comparability permits fresh objections and filters where software service comparables are functionally unsuitable for arm's-length pr...
Territorial rendering requirement excludes China-based management and consultancy services from fees for technical services under the India-China DTAA...
FEMA borrowing restrictions bind charitable trusts, and civil penalties apply without proving intent for delayed repayment of non-resident rupee loans...
Demand of service tax on receipt of amount for Cancellation of Development agreement - 'Declared Service’ under Section 66 E(e) of the Finance Act - The declared service under 66E(e) was first introduced from 01.07.2012 while the agreements are prior to the said date. - The Rule 5 of the Point of Taxation Rule has thus no application in this case to create a change in an indirect way - Demand set aside.
Demand of service tax on receipt of amount for Cancellation of Development agreement - 'Declared Service’ under Section 66 E(e) of the Finance Act - The declared service under 66E(e) was first introduced from 01.07.2012 while the agreements are prior to the said date. - The Rule 5 of the Point of Taxation Rule has thus no application in this case to create a change in an indirect way - Demand set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
