Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Page of 4814
Press 'Enter' after typing page number.
6601 to 6620 of 96262 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4814 
Join Channel 
