Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
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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.
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