Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
Valuation of service tax - Commercial Coaching and Training Service - whether the deductions claimed by the Appellant firm towards reimbursement of expenses on account of Hostel & Mess Fee and books are admissible deductions or not? - The amount received on account of Hostel & mess and books is not directly related to provision of taxable service. It was purely optional for the students looking into the business model adopted by the Appellant firm. Regarding non-payment of Service Tax on amount collected towards Books, there are force in Appellant firm’s contention that the said amount is outside the purview of Service Tax - AT
Valuation of service tax - Commercial Coaching and Training Service - whether the deductions claimed by the Appellant firm towards reimbursement of expenses on account of Hostel & Mess Fee and books are admissible deductions or not? - The amount received on account of Hostel & mess and books is not directly related to provision of taxable service. It was purely optional for the students looking into the business model adopted by the Appellant firm. Regarding non-payment of Service Tax on amount collected towards Books, there are force in Appellant firm’s contention that the said amount is outside the purview of Service Tax - AT
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