Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
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...
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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