Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
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Reverse charge mechanism (RCM) - Liability of recipient of service to pay service tax - deemed services - The Appellants have received goods from entities located outside India whereas the services in respect of the said goods have been provided to the Appellants by the parent company’s branch in India -The CESTAT ruled that appellants engaged in exporting cut and polished diamonds were not liable to pay Service Tax under Reverse Charge Mechanism for services received from a foreign country, as the services were provided through their Indian subsidiary, establishing a permanent establishment in India under Section 66A of the Finance Act, 1994.
Reverse charge mechanism (RCM) - Liability of recipient of service to pay service tax - deemed services - The Appellants have received goods from entities located outside India whereas the services in respect of the said goods have been provided to the Appellants by the parent company’s branch in India -The CESTAT ruled that appellants engaged in exporting cut and polished diamonds were not liable to pay Service Tax under Reverse Charge Mechanism for services received from a foreign country, as the services were provided through their Indian subsidiary, establishing a permanent establishment in India under Section 66A of the Finance Act, 1994.
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