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...
Page of 4830
Press 'Enter' after typing page number.
181 to 200 of 96587 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Intermediary services or not - place of provision of services - freight margin recovered by the noticee from their customers - The Tribunal (CESTAT) concluded that the appellants were not acting as agents of the shipping lines nor were they promoting or marketing services of the shipping lines. Hence, the additional margin earned by the appellants could not be classified as 'Business Auxiliary Services' (BAS) and was not liable to service tax. - Further, the Tribunal found that since the services provided by the appellants involved the transportation of goods to destinations outside the taxable territory, the place of provision was outside India. Therefore, these services qualified as export of services and were not subject to service tax.
Intermediary services or not - place of provision of services - freight margin recovered by the noticee from their customers - The Tribunal (CESTAT) concluded that the appellants were not acting as agents of the shipping lines nor were they promoting or marketing services of the shipping lines. Hence, the additional margin earned by the appellants could not be classified as 'Business Auxiliary Services' (BAS) and was not liable to service tax. - Further, the Tribunal found that since the services provided by the appellants involved the transportation of goods to destinations outside the taxable territory, the place of provision was outside India. Therefore, these services qualified as export of services and were not subject to service tax.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4830 
Join Channel 
