Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Services rendered to foreign affiliates were examined to determine whether they constituted export of services and whether GST could be levied on "data management services." Applying para 3.2 of Circular No. 209/1/2018-ST, the place of provision for software-related services including testing, debugging, modification, customisation, upgradation, enhancement and implementation is the recipient's location. On construing the master service agreement and the nature of activities, the services were held to fall within "data management services" covered by the circular, making the place of supply outside India; consequently, the GST demand (and allied interest/penalty) on such services was set aside and the impugned order was quashed. - HC
Services rendered to foreign affiliates were examined to determine whether they constituted export of services and whether GST could be levied on "data management services." Applying para 3.2 of Circular No. 209/1/2018-ST, the place of provision for software-related services including testing, debugging, modification, customisation, upgradation, enhancement and implementation is the recipient's location. On construing the master service agreement and the nature of activities, the services were held to fall within "data management services" covered by the circular, making the place of supply outside India; consequently, the GST demand (and allied interest/penalty) on such services was set aside and the impugned order was quashed. - HC
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