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 ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Levy of service tax - Nature of activity - it cannot be stated that Respondents are providing port services under the Way Leave Agreement. Respondents are also not doing any activity which amounts to value addition. - Where a private party itself is constructing and maintaining a facility on land belonging to port authority the mere grant of permission by the port authority to use its land for the construction and maintainance of the facility does not amount to rendering any port service and therefore would not attract service tax - HC
Levy of service tax - Nature of activity - it cannot be stated that Respondents are providing port services under the Way Leave Agreement. Respondents are also not doing any activity which amounts to value addition. - Where a private party itself is constructing and maintaining a facility on land belonging to port authority the mere grant of permission by the port authority to use its land for the construction and maintainance of the facility does not amount to rendering any port service and therefore would not attract service tax - HC
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