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...
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
Deductibility of settlement payments for securities law penalties and treatment of unexplained cash credits in share trading -- Tribunal upholds posit...
Threshold for allottee-initiated insolvency petitions in leasehold real estate upheld; petition admitted after possession letters deemed legally ineff...
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A declared service under Section 66E(e) requires a contractual consideration; pre agreed compensation for idle or underutilised production capacity treated as part of the agreed remuneration qualifies as such consideration and therefore falls within the declared service entry. Under the Place of Provision of Services Rules, the general destination principle applies where services are not directly tied to immovable property, so the place of provision is the location of the service recipient. Because the arrangement concerned manufacture and remuneration for capacity held for a foreign recipient, the service was treated as provided outside India and qualified as export of services, negating the departmental demand.
A declared service under Section 66E(e) requires a contractual consideration; pre agreed compensation for idle or underutilised production capacity treated as part of the agreed remuneration qualifies as such consideration and therefore falls within the declared service entry. Under the Place of Provision of Services Rules, the general destination principle applies where services are not directly tied to immovable property, so the place of provision is the location of the service recipient. Because the arrangement concerned manufacture and remuneration for capacity held for a foreign recipient, the service was treated as provided outside India and qualified as export of services, negating the departmental demand.
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