Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
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Supply of Tangible Goods Service - lease agreement - acquiring CESSNA make air craft on lease - After analyzing the lease agreement and legal provisions, the Tribunal concluded that the transaction did not fall within the definition of "Supply of Tangible Goods Service". It found that the lease involved the transfer of right to use goods and was not subject to service tax.
Supply of Tangible Goods Service - lease agreement - acquiring CESSNA make air craft on lease - After analyzing the lease agreement and legal provisions, the Tribunal concluded that the transaction did not fall within the definition of "Supply of Tangible Goods Service". It found that the lease involved the transfer of right to use goods and was not subject to service tax.
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