Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
Tribunal held that cost of facilities provided by service recipient to Central Industrial Security Force for rendering security services, such as barrack accommodation, medical expenses, lease accommodation, telephone charges, vehicle hiring, stationery, miscellaneous expenses, is not includible in gross value for service tax u/s 67 of Finance Act, 1994. Relying on Supreme Court's decision in Bhayana Builders, Tribunal ruled that free supplies do not form part of total value for service tax. Consequently, demand of service tax on such facilities was set aside.
Tribunal held that cost of facilities provided by service recipient to Central Industrial Security Force for rendering security services, such as barrack accommodation, medical expenses, lease accommodation, telephone charges, vehicle hiring, stationery, miscellaneous expenses, is not includible in gross value for service tax u/s 67 of Finance Act, 1994. Relying on Supreme Court's decision in Bhayana Builders, Tribunal ruled that free supplies do not form part of total value for service tax. Consequently, demand of service tax on such facilities was set aside.
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