Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Levy of service tax - Export of services or not - amount has been received in Indian Currency - The tribunal concluded that the service provided by the appellant qualified as an export of service. It emphasized that the appellant acted as an agent for the foreign exporter and that the contract between the parties clearly specified commission rates in US dollars. Despite receiving payment in Indian Rupees, the tribunal deemed the service to be an export as it fulfilled the conditions under Rule 3(2)(b) of the Export of Service Rules, 2005.
Levy of service tax - Export of services or not - amount has been received in Indian Currency - The tribunal concluded that the service provided by the appellant qualified as an export of service. It emphasized that the appellant acted as an agent for the foreign exporter and that the contract between the parties clearly specified commission rates in US dollars. Despite receiving payment in Indian Rupees, the tribunal deemed the service to be an export as it fulfilled the conditions under Rule 3(2)(b) of the Export of Service Rules, 2005.
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