Customs valuation and import permissibility conflict resolved: accepted enhancement of transaction value removes liability for confiscation and penalt...
Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
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Whether reimbursements to a foreign representative office constitute taxable "consideration" under the reverse-charge for business support services: Tribunal found the representative office to be a back-end extension of the appellant, with expenses borne by the appellant; reimbursements are mere expense recovery and not separate agreed consideration, so not value of taxable services. Reliance on the Delhi HC striking down Rule 5(1) and on contemporaneous factual precedents reinforced that invoicing/receipt by the appellant negates taxability. Impugned order set aside; appeal allowed. - CESTAT
Whether reimbursements to a foreign representative office constitute taxable "consideration" under the reverse-charge for business support services: Tribunal found the representative office to be a back-end extension of the appellant, with expenses borne by the appellant; reimbursements are mere expense recovery and not separate agreed consideration, so not value of taxable services. Reliance on the Delhi HC striking down Rule 5(1) and on contemporaneous factual precedents reinforced that invoicing/receipt by the appellant negates taxability. Impugned order set aside; appeal allowed. - CESTAT
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