Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
CESTAT held that the appellant's activities-development of APIs and pharmaceutical products, execution of tests and compilation/submission of a dossier-constitute Scientific or Technical Consultancy services rather than OIDAR services; the mode of delivery (electronic upload) was incidental and not the essence of the contract. The place of provision is the recipient's location (foreign affiliate in the USA), hence the services qualify as export of services. Consequentially, the appellant is not liable for service tax on those services and is entitled to refund of Cenvat credit under Rule 5 of the CCR. The impugned orders were set aside and the appeal allowed.
CESTAT held that the appellant's activities-development of APIs and pharmaceutical products, execution of tests and compilation/submission of a dossier-constitute Scientific or Technical Consultancy services rather than OIDAR services; the mode of delivery (electronic upload) was incidental and not the essence of the contract. The place of provision is the recipient's location (foreign affiliate in the USA), hence the services qualify as export of services. Consequentially, the appellant is not liable for service tax on those services and is entitled to refund of Cenvat credit under Rule 5 of the CCR. The impugned orders were set aside and the appeal allowed.
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