Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
Page of 4805
Press 'Enter' after typing page number.
2121 to 2140 of 96100 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The CESTAT affirmed the impugned order, dismissing the Revenue's appeal and holding that the taxpayer is not liable to service tax. The Tribunal found the services (marketing, advertising, web-hosting and intermediary services) were provided and consumed outside India, placing them within the non-taxable territory under the service tax regime; consequently the reverse-charge mechanism did not apply. Services rendered/consumed in foreign exhibitions and conferences were located where the events occurred per the POPS rules, and advertising falls within the negative list. Further, no service tax could be imposed for the period the taxpayer operated as an SEZ unit, given the overriding SEZ statutory exemptions.
The CESTAT affirmed the impugned order, dismissing the Revenue's appeal and holding that the taxpayer is not liable to service tax. The Tribunal found the services (marketing, advertising, web-hosting and intermediary services) were provided and consumed outside India, placing them within the non-taxable territory under the service tax regime; consequently the reverse-charge mechanism did not apply. Services rendered/consumed in foreign exhibitions and conferences were located where the events occurred per the POPS rules, and advertising falls within the negative list. Further, no service tax could be imposed for the period the taxpayer operated as an SEZ unit, given the overriding SEZ statutory exemptions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
