Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
Whether fees paid to speakers via booking agents constitute "event management service": held that taxability depends on whether the contract falls within the statutory definitions of "event management"/"event manager"; a mere booking of speakers does not involve planning, promoting or organizing the event and thus does not qualify - outcome: levy cannot be sustained. Reasoning: strict interpretation of the charging provision; statutory definitions; Circular dated 8.8.2002 and common-parlance test confirm that individual speaker-booking contracts are not event-management contracts - outcome: impugned demand set aside and appeal allowed. - SC
Whether fees paid to speakers via booking agents constitute "event management service": held that taxability depends on whether the contract falls within the statutory definitions of "event management"/"event manager"; a mere booking of speakers does not involve planning, promoting or organizing the event and thus does not qualify - outcome: levy cannot be sustained. Reasoning: strict interpretation of the charging provision; statutory definitions; Circular dated 8.8.2002 and common-parlance test confirm that individual speaker-booking contracts are not event-management contracts - outcome: impugned demand set aside and appeal allowed. - SC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
