Programme production and copyright assignment can be separately taxed when the agreement shows distinct production activity on behalf of the broadcast...
Page of 4828
Press 'Enter' after typing page number.
5001 to 5020 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The High Court allowed the writ petition and issued a writ of certiorari quashing the impugned advance ruling dated 23 March 2018 passed u/s 28E of the Customs Act, 1962. The court held that the services provided by the petitioner to BSNL for implementation of the Optical Fibre Cable Network Project for the Defence Services, Government of India, were exempt from service tax under Entry 12A of the Mega Exemption Notification dated 20 June 2012 read with Section 102 of the Finance Act, 1994. Further, the notional services provided by the petitioner to BSNL were also exempt by virtue of Entry 29(h) of the said Notification, which exempts sub-contractors providing works contract services to another contractor providing works contract services.
The High Court allowed the writ petition and issued a writ of certiorari quashing the impugned advance ruling dated 23 March 2018 passed u/s 28E of the Customs Act, 1962. The court held that the services provided by the petitioner to BSNL for implementation of the Optical Fibre Cable Network Project for the Defence Services, Government of India, were exempt from service tax under Entry 12A of the Mega Exemption Notification dated 20 June 2012 read with Section 102 of the Finance Act, 1994. Further, the notional services provided by the petitioner to BSNL were also exempt by virtue of Entry 29(h) of the said Notification, which exempts sub-contractors providing works contract services to another contractor providing works contract services.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
