Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Taxable service or not - Intermediary services - Valuation - Inclusion of the cost / value of free supply - The Tribunal agreed with the appellant, finding that the services received from the European company were indeed intermediary services as per the criteria laid out in POPS and the CBIC’s Education Guide. Consequently, the place of provision of such services was outside India (Dubai), making them not liable for service tax. - Aligning with the judgment in Bhayana Builders Pvt. Ltd. and subsequent confirmation by the Supreme Court, the Tribunal held that the value of materials supplied free of cost to service providers in a works contract could not be included in the taxable value for the purpose of service tax.
Taxable service or not - Intermediary services - Valuation - Inclusion of the cost / value of free supply - The Tribunal agreed with the appellant, finding that the services received from the European company were indeed intermediary services as per the criteria laid out in POPS and the CBIC’s Education Guide. Consequently, the place of provision of such services was outside India (Dubai), making them not liable for service tax. - Aligning with the judgment in Bhayana Builders Pvt. Ltd. and subsequent confirmation by the Supreme Court, the Tribunal held that the value of materials supplied free of cost to service providers in a works contract could not be included in the taxable value for the purpose of service tax.
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