Laying Down Optical Fibre Cables To Enhance Communication Network For Defence Forces Is Exempt From Service Tax: Delhi High Court
3 months, 2 weeks ago

Laying Down Optical Fibre Cables To Enhance Communication Network For Defence Forces Is Exempt From Service Tax: Delhi High Court

Live Law  

The Delhi High Court recently declared that Telecommunications Consultants India Limited, a central public sector undertaking which secured a Project floated by BSNL for laying down Optical Fibre Cable Network, is exempt from service tax since the service is in the nature of setting up a civil infrastructure so as to benefit the defence forces in having a better communication network. A division bench of Justices Yashwant Varma and Dharmesh Sharma observed, “The said services are clearly exempted from imposition of services tax for the ultimate beneficiary being the Government of India.” In doing so, it cited a Mega Exemption Notification dated 20 June, 2012, which wholly exempts certain taxable services from the service tax leviable under Section 66B of the Finance Act, 1994. In other words, the Defence Services, Government of India, is the beneficiary of the services provided by the petitioner through its subcontractors.” Court also noted that the services provided by BSNL to the Department of Telecommunications by way of implementation of the Project are also exempted from service tax in terms of Entry 12A. “By the same logic the notional services provided by the petitioner to BSNL would also be exempt from the applicability of service tax, by virtue of Entry 29,” it said.

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History of this topic

No Service Tax On Services By Organizer In Respect Of Business Exhibition Held Outside India: CESTAT
1 week ago

No Service Tax On Services By Organizer In Respect Of Business Exhibition Held Outside India: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that no service tax on services by organizer in respect of business exhibition held outside India. The department alleged that in terms of Rule 3 of the Taxation of Services Rules 2006 read with Section 66A of the Finance Act 1994, the assessee being the recipient …

Service Tax Liability Cannot Be Fastened On Implementation Of Govt Projects: Calcutta High Court
2 months, 1 week ago

Service Tax Liability Cannot Be Fastened On Implementation Of Govt Projects: Calcutta High Court

Live Law  

The Calcutta High Court has held that construction of canals/ pipelines/ conduits to support irrigation, water supply or for sewerage disposal, when provided to the Government, cannot be exigible to service tax. A division bench of Chief Justice TS Sivagnanam and Justice Hiranmay Bhattacharyya relied on two Circulars issued by the Central Board of Indirect Taxes and Customs to observe, …

Tax Weekly Round-Up [16th December - 22nd December 2024]
3 months ago

Tax Weekly Round-Up [16th December - 22nd December 2024]

Live Law  

SUPREME COURT Coconut Oil Classifiable As 'Edible Oil' For Central Excise Tariff; If Sold As Cosmetic, Taxable As 'Hair Oil' : Supreme Court Case : Commissioner of Central Excise, Salem v. M/s Madhan Agro Industries Ltd Case no. Delhi HC Delhi High Court Disallows Income Tax Dept From Adjusting Stayed Demand Towards Previous Refund Due To Nokia Case title: Nokia …

TDS Not Liable To Be Deducted On Business Support Services As Not Taxable As FTS: Bombay High Court
1 year ago

TDS Not Liable To Be Deducted On Business Support Services As Not Taxable As FTS: Bombay High Court

Live Law  

The Bombay High Court has held that business support services are not taxable as a fee for technical services, and no TDS is liable to be deducted.The bench of Justice K. R. Shriram and Justice Neela Gokhale has observed that even if it is fees for technical or consultancy services, it can be only where fees are paid in consideration …

Builder/Developer/Promoter Not Liable To Pay Service Tax On Construction Of Complex Service Or Works Contract Prior To July 2010: CESTAT
2 years ago

Builder/Developer/Promoter Not Liable To Pay Service Tax On Construction Of Complex Service Or Works Contract Prior To July 2010: CESTAT

Live Law  

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that no liability for paying tax under ‘construction of complex service’ or ‘works contract’ would lie on the builder, developer, or promoter during the period prior to July 2010.The two-member bench of P. Dinesha and M. Ajit Kumar has observed that it was. The Chennai Bench of …

Clinical Establishments Providing Health Care Services Are Exempted From Service Tax: CESTAT
2 years, 2 months ago

Clinical Establishments Providing Health Care Services Are Exempted From Service Tax: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has observed that clinical establishments providing health care services are exempt from service tax.The two-member bench headed by Justice Dilip Gupta and P.V. Subba Rao has observed that healthcare services are provided by clinical establishments by engaging consultant doctors. The Delhi Bench of the Customs, Excise and Service …

Tax Cases Weekly Round-Up: 16 October To 22 October, 2022
2 years, 4 months ago

Tax Cases Weekly Round-Up: 16 October To 22 October, 2022

Live Law  

Supreme Court Case Title: Deputy Commissioner of Gift Tax Versus M/s BPL Limited Citation: 2022 LiveLaw 848 The Supreme Court has held that the valuation of shares for the purpose of gift tax must take into consideration the limitations and restrictions. Case Title : Assistant Commissioner of Income Tax vs Ahmedabad Urban Development Authority and connected cases Citation : 2022 …

Service Tax Exemption Available On Rendering Transmission Of Electricity: CESTAT
2 years, 6 months ago

Service Tax Exemption Available On Rendering Transmission Of Electricity: CESTAT

Live Law  

The Chattisgarh Customs, Excise and Service Tax Appellate Tribunal, consisting of Justice Dilip Gupta and P. Anjani Kumar, has held that the service tax exemption is available on the transmission of electricity.The appellant/assessee is in the business of manufacturing power transmission towers and parts and accessories. The Chattisgarh Customs, Excise and Service Tax Appellate Tribunal, consisting of Justice Dilip Gupta …

Indian Company Liable To Service Tax On Secondment Of Employees From Overseas Group Entities As Recipient Of Manpower Supply: Supreme Court
2 years, 9 months ago

Indian Company Liable To Service Tax On Secondment Of Employees From Overseas Group Entities As Recipient Of Manpower Supply: Supreme Court

Live Law  

The Supreme Court has held that when the Overseas group companies providing skilled employees, on secondment basis, to its Indian counterparts amounts to supply of manpower services, the Indian company would be considered as service recipient. The revenue had issued four show cause notices for not paying service tax under the category of "manpower recruitment or supply agency service" with …

Routine Business Support Services Are Not Taxable As Fees For Technical Services: Delhi ITAT
2 years, 11 months ago

Routine Business Support Services Are Not Taxable As Fees For Technical Services: Delhi ITAT

Live Law  

The Delhi Bench of ITAT, consisting of members Astha Chandra and N.K. Billaiya, has ruled that routine business support services are not taxable as fees for technical services since they do not make any technology or skill available to the recipient of the services. The appellant Magotteaux International contended before the AO that in accordance with Article 12 of the …

Call charges need to drop post GST, says Finance ministry
7 years, 9 months ago

Call charges need to drop post GST, says Finance ministry

Deccan Chronicle  

New Delhi: Finance ministry on Friday asked telecom firms to cut call rates after GST as under the new indirect taxation regime they will get various tax credits for goods and services used to provide telecom services in the country. The ministry said these tax credits would reduce the “telecom companies’ liability to pay GST through cash to about 87 …

No Service Tax for buying Flats but preferential location charges Taxable; Delhi HC [ Read Judgment]
8 years, 9 months ago

No Service Tax for buying Flats but preferential location charges Taxable; Delhi HC [ Read Judgment]

Live Law  

Neither the Act nor the Rules framed therein provide for a machinery provision for excluding all components other than service components for ascertaining the measure of service tax, the Bench said.Delhi High Court in Suresh Kumar Bansal vs Union Of India, has held that no service tax under Section 66read with Section 65 of the Finance Act could be charged …

No Service Tax for buying Flats but preferential location charges Taxable; Delhi HC [ Read Judgment]
8 years, 9 months ago

No Service Tax for buying Flats but preferential location charges Taxable; Delhi HC [ Read Judgment]

Live Law  

Neither the Act nor the Rules framed therein provide for a machinery provision for excluding all components other than service components for ascertaining the measure of service tax, the Bench said.Delhi High Court in Suresh Kumar Bansal vs Union Of India, has held that no service tax under Section 66read with Section 65 of the Finance Act could be charged …

Is the government even alive to the situation? Delhi High Court asks the Centre on non-payment of taxes by Facebook
10 years, 5 months ago

Is the government even alive to the situation? Delhi High Court asks the Centre on non-payment of taxes by Facebook

Live Law  

Hearing the petition filed by KN Govindacharya in relation to non-payment of taxes by foreign internet companies, especially Facebook and Google in India, the Delhi High Court today asked the Union government about the same.The Court was dealing with the issue of non-payment of service tax by such entities. Hearing the petition filed by KN Govindacharya in relation to non-payment …

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