• 2021 (4) TMI 1233 - DELHI HIGH COURT

  Interpretation of statute - Paragraph 3.09(2)(i) of the FTP in so far as it excludes Service Providers in Telecom Sector from the benefit of SEIS - Benefit under Service Exports from India Scheme (S... ...

• Appointment of CAA by DGRI

  MINISTRY OF FINANCE (Department of Revenue) (Central Board of Indirect Taxes and Customs) (DIRECTORATE OF REVENUE INTELLIGENCE) NOTIFICATION NO. 66/2020-Customs (N.T./CAA/D... ...

• 2017 (11) TMI 419 - CESTAT MUMBAI

  Penalty u/s 78 - non-payment of service tax - malafide intent - Held that: - Hon’ble Madras High Court judgment in the case of Vikash J. Shah Vs. Commissioner (Appeals), Coimbatore [2016 (2) TMI 442 -... ...

• 1999 (10) TMI 423 - CEGAT, NEW DELHI

  Justice K. Sreedharan, Shri C.N.B. Nair, JJ. REPRESENTED BY : Shri R. Santhanam, Advocate, for the Appellant. Shri Prabhat Kumar, SDR, for the Respondent. [Order per : Justice K. Sreedhara... ...

• 2018 (11) TMI 713 - DELHI HIGH COURT

  Cenvat Credit - towers, shelter and accessories used for providing telecom services - whether immovable property or not - towers, shelter to be treated as accessories either as capital goods or inpu... ...

• Appointment of Common Adjudicating Authority

  Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Directorate of Revenue Intelligence Notification No. 19/2021-Custom... ...

• Appointment of CAA by DGRI

  MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) (Directorate of Revenue Intelligence ) NOTIFICATION NO. 9/2021-Customs (N.T./CAA/DRI) ... ...

• Appointment of CAA by DGRI

  MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) (Directorate of Revenue Intelligence ) NOTIFICATION NO. 05/2021-Customs (N.T./CAA/DRI) ... ...

• Appointment of Common Adjudicating Authority

  MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) (Directorate of Revenue Intelligence) NOTIFICATION No. 26/2021-Customs (N.T./CAA/DRI) ... ...

• Appointment of CAA by DGRI

  MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) (Directorate of Revenue Intelligence) NOTIFICATION NO. 17/2021-Customs (N.T./CAA/DRI) ... ...

• Appointment of Common Adjudicating Authority by DGRI

  MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TEXES AND CUSTOMS) (DIRECTORATE OF REVENUE INTELLIGENCE) NOTIFICATION No. 5/2019-Customs (N.T./CAA/DRI) ... ...

• 2018 (6) TMI 497 - ITAT DELHI

  PE In India - ‘Fixed place of PE’ OR 'service PE' - subsidiary of the Appellant - Liaison Office - business connection in India - Whether on a true and correct interpretation of section 9(1 )(i) the R... ...

• 2018 (1) TMI 215 - CESTAT NEW DELHI

  Rent-a-cab service - business of running of “radio taxies” and are providing transport services to both individual and corporate customers - scope of the term 'renting' and 'hiring' - whether the serv... ...

• 2017 (3) TMI 190 - ITAT MUMBAI

  Denying the exemption u/s 10(23C) (iiiad) - denal of claim as activity undertaken by the appellant was in the nature of commercial activity and not in furtherance of education - Held that:- The activi... ...

• ABATEMENT UNDER SERVICE TAX PROVISIONS – AN UPDATE

  Section 93 of Finance Act, 1994 ( Act for short) gives powers to the Central Government to grant exemptions from the levy of service tax. Section 93(1) provides that if the Central Government i... ...

• 2012 (5) TMI 685 - DELHI HIGH COURT

  Reopening of assessment - taxability of income - DTAA - Held that:- The question of taxability of the income and the rate of tax was specifically examined and gone into in the original assessment proc... ...

• 2011 (9) TMI 541 - DELHI HIGH COURT

  Whether mandatory penalty under 11AC can be reduced in case of Evasion by Tribunal - Clandestine removal of goods - Held That:- In view of Dharmendra Textile Processors (2008 -TMI - 31520 - SUPREME CO... ...

• 2009 (10) TMI 38 - HIMACHAL PRADESH HIGH COURT

  Royalty – ITAT held that amount paid for supply of data and information cannot be treated as a royalty under the provisions of Section 9 of the Income Tax Act, 1961 and in allowed remittances without ... ...

• 2006 (1) TMI 167 - ITAT BANGALORE-A

  Liability to deduct tax u/s 195 - Payment for purchase of software - No PE in India - copyrighted article - whether the payments made by the appellant for distribution of the software acquired from th... ...

• 1998 (3) TMI 355 - CEGAT, CALCUTTA

  Shri P.C. Jain, Smt. Archana Wadhwa, JJ. REPRESENTED BY : Shri K. Chatterjee, Consultant, for the Appellant. Shri S.N. Ghosh, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (... ...

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