https://www.taxtmi.com/caselaws?id=756389 Internal apportionment of management consultancy expenses, including reverse-charge tax already discharged by the foreign holding company, was treated as a book allocation within the same entity and not consideration for a taxable service. Royalty under licensing agreements executed before intellectual property service entered the tax net was treated as non-taxable on a retrospective basis. Job-work resulting in finished goods was characterised as manufacture, taking it outside business auxiliary service. Reimbursement of foreign bank charges was viewed as a constituent-to-constituent recovery without a genuine service-provider relationship, and the extended limitation period was found inapplicable absent suppression, disclosure having been made in returns and records. en-us Tue, 30 Jul 2024 00:00:00 +0530 Thu, 01 Aug 2024 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756389 Internal apportionment of management consultancy expenses, including reverse-charge tax already discharged by the foreign holding company, was treated as a book allocation within the same entity and not consideration for a taxable service. Royalty under licensing agreements executed before intellectual property service entered the tax net was treated as non-taxable on a retrospective basis. Job-work resulting in finished goods was characterised as manufacture, taking it outside business auxiliary service. Reimbursement of foreign bank charges was viewed as a constituent-to-constituent recovery without a genuine service-provider relationship, and the extended limitation period was found inapplicable absent suppression, disclosure having been made in returns and records. Case-Laws Service Tax Tue, 30 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756389