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 - gross amount collected from the subscribers/ultimate customer or only on the gross amount received by them from the Local Cable Operators (LCOs) who are providing the content - The subscription for the Cable Services is collected by the LCOs from the subscribers against the invoice issued as per the Agreement. The respondent issued invoices on the LCOs for the eligible revenue share, so the responsibility to pay taxes on the revenue share is on the respective parties. - AT
Levy of Service Tax - gross amount collected from the subscribers/ultimate customer or only on the gross amount received by them from the Local Cable Operators (LCOs) who are providing the content - The subscription for the Cable Services is collected by the LCOs from the subscribers against the invoice issued as per the Agreement. The respondent issued invoices on the LCOs for the eligible revenue share, so the responsibility to pay taxes on the revenue share is on the respective parties. - AT
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