Programme production and copyright assignment can be separately taxed when the agreement shows distinct production activity on behalf of the broadcast...
Transshipment permission for courier import goods granted subject to customs supervision, bond compliance, sealing, escort and destination acknowledgm...
Assignment of leasehold rights in a GIDC-allotted plot constitutes an interest in immovable property and, when assigned for consideration, operates as a transfer of immovable property rather than a supply of service. The court applied prior reasoning that such transfers fall outside the scope of GST under the statutory scheme and relevant schedules/notifications, with the result that GST liability and related demands premised on treating the assignment as a taxable service do not arise. Accordingly the show-cause notice and demand order were quashed and the petition allowed; input tax credit issues therefore do not arise.
Assignment of leasehold rights in a GIDC-allotted plot constitutes an interest in immovable property and, when assigned for consideration, operates as a transfer of immovable property rather than a supply of service. The court applied prior reasoning that such transfers fall outside the scope of GST under the statutory scheme and relevant schedules/notifications, with the result that GST liability and related demands premised on treating the assignment as a taxable service do not arise. Accordingly the show-cause notice and demand order were quashed and the petition allowed; input tax credit issues therefore do not arise.
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