Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
The CESTAT held that the marketing support services provided by the Appellants to Nokia Corporation Finland qualified as export of services, as the benefits accrued outside India. The taxable event is the rendition of service, not the payment date. Hence, service tax was rightly paid at 10.12%, the rate prevailing when services were rendered. The Appellants were eligible for abatement under Notification No. 1/2006-ST for turnkey projects involving supply of goods and services. The extended period of limitation was wrongly invoked by the Department, as it failed to substantiate allegations of willful suppression of facts by the Appellants. Consequently, the service tax demand was set aside, and the appeal was allowed in favor of the Appellants.
The CESTAT held that the marketing support services provided by the Appellants to Nokia Corporation Finland qualified as export of services, as the benefits accrued outside India. The taxable event is the rendition of service, not the payment date. Hence, service tax was rightly paid at 10.12%, the rate prevailing when services were rendered. The Appellants were eligible for abatement under Notification No. 1/2006-ST for turnkey projects involving supply of goods and services. The extended period of limitation was wrongly invoked by the Department, as it failed to substantiate allegations of willful suppression of facts by the Appellants. Consequently, the service tax demand was set aside, and the appeal was allowed in favor of the Appellants.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4782
Join Channel
TaxTMI 
