Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
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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