Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Taxability of domain registration and web hosting services is affirmed by classifying such activities within information technology software/online information and database access or retrieval services, making sale of domain registration, hosting space, hosting backups and renewals leviable to service tax; export of services remains excluded and not taxable. Invocation of the extended period of limitation was upheld due to non-registration and non-filing of returns, supporting confirmation of escaped tax and imposition of demand. Penalty and interest quantification were not finally determined and the matter is remanded to the original adjudicating authority for reasoned computation and assessment.
Taxability of domain registration and web hosting services is affirmed by classifying such activities within information technology software/online information and database access or retrieval services, making sale of domain registration, hosting space, hosting backups and renewals leviable to service tax; export of services remains excluded and not taxable. Invocation of the extended period of limitation was upheld due to non-registration and non-filing of returns, supporting confirmation of escaped tax and imposition of demand. Penalty and interest quantification were not finally determined and the matter is remanded to the original adjudicating authority for reasoned computation and assessment.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
