Original works exemption excludes standalone boulder transportation, leaving subcontracted railway-project transport services subject to service tax l...
Annual production capacity determinations excluding stenter galleries support refunds for unconstitutional excise levies without an unjust-enrichment ...
Vicarious liability for cheque dishonour requires specific allegations of responsibility and cheque signatory; generic director allegations cannot sus...
IT Resilience Index requires market infrastructure institutions to automate resilience scoring, early warnings, and continuous service-delivery monito...
Payments to Rosoboronexport under an inter-governmental technology-transfer arrangement were not taxable as scientific or technical consultancy, because the service definition requires advice or technical assistance from a scientist, technocrat, or a science or technology institution, and Rosoboronexport was only a governmental intermediary. The Tribunal relied on earlier co-ordinate Bench rulings on the same agreements and noted that no contrary evidence was produced, so the service tax demand and related penalty were set aside. The management, maintenance and repair service demand remained undisturbed because it was not contested, and the Department's challenge to penalty waiver failed since Section 80 was rightly applied for reasonable cause.
Payments to Rosoboronexport under an inter-governmental technology-transfer arrangement were not taxable as scientific or technical consultancy, because the service definition requires advice or technical assistance from a scientist, technocrat, or a science or technology institution, and Rosoboronexport was only a governmental intermediary. The Tribunal relied on earlier co-ordinate Bench rulings on the same agreements and noted that no contrary evidence was produced, so the service tax demand and related penalty were set aside. The management, maintenance and repair service demand remained undisturbed because it was not contested, and the Department's challenge to penalty waiver failed since Section 80 was rightly applied for reasonable cause.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4821 
Join Channel 
