https://www.taxtmi.com/caselaws?id=358614 Value-added telecom content such as SMS, ring tones, games, alerts and images was treated as falling within the specific content-supply entry rather than business support service, so levy under the residual category was not sustainable. Reverse charge liability on management, maintenance, repair and management consultancy services received from foreign parties did not apply for the period before 18.04.2006. Payments under a foreign joint venture arrangement were not taxable where the structure showed shared obligations and no inter se service for consideration. Server space or web hosting from a foreign provider was treated as business support service, but revenue neutrality did not defeat the demand; however, extended limitation and penalties were not justified on that issue. en-us Tue, 20 Feb 2018 00:00:00 +0530 Tue, 19 Feb 2019 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358614 Value-added telecom content such as SMS, ring tones, games, alerts and images was treated as falling within the specific content-supply entry rather than business support service, so levy under the residual category was not sustainable. Reverse charge liability on management, maintenance, repair and management consultancy services received from foreign parties did not apply for the period before 18.04.2006. Payments under a foreign joint venture arrangement were not taxable where the structure showed shared obligations and no inter se service for consideration. Server space or web hosting from a foreign provider was treated as business support service, but revenue neutrality did not defeat the demand; however, extended limitation and penalties were not justified on that issue. Case-Laws Service Tax Tue, 20 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358614