Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Broadcasting services section 65(15)- income on account of ...

Case Laws     Service Tax

September 21, 2013

Broadcasting services section 65(15)- income on account of transmission of music clippings in between running of the programmes - sale of time slots and the rate of service charges is for the duration of the time of advertisement - prima facie case is against the assessee - AT

View Source

 


 

You may also like:

  1. Exemption u/s 11 for surplus arising from a pharmacy store run by a hospital, and the deduction of 15% on gross receipts u/s 11(1)(a). Regarding the pharmacy store, it...

  2. Broadcasting service - allotment of airtime and uplink income - prima facie the activity was taxable - AT

  3. Exemption u/s 11 - Denial of carry forward of the deficit of excess of expenditure over income - there is no bar in law and there is no specific provision in the Act...

  4. Credit for withheld tax - Foreign Tax Credit - Both the parties below have recorded concurrent finding that the assessee company has not made any claim for credit...

  5. Value of the supply of services rendered by AOCOS as per section 15 of GST Act - They have provided the way for the processing of bills and the way the monies are...

  6. Depreciation - Disallowance of amount released from reserves account under normal computation of income - The net result of the accounting entries passed in the books of...

  7. Classification of services - Broadcasting Services or not - The permission letters submitted before the competent authority for issuing licence shows that these channels...

  8. Exemption u/s 11 - Charitable activity u/s 2(15) - As in view of the narrow and restricted meaning given to the term “education” as used in Section 2(15) of the Act, the...

  9. Denial of exemption u/s 11 - Assessee is claimed to be a trust carrying on activities of providing swimming pool facilities for aquatic events and training and...

  10. Benefit of exemption u/s 11 - assessee fell under the last limb of Section 2(15) - The assessee/society is running a printing press and publishing a newspaper. The...

  11. Whether the payment received for allotment of time-slots to music companies by the assessee as fillers in programmes broadcast from outside the country is liable to...

  12. Exemption u/s 11 - Section 11(4A) must be interpreted harmoniously with Section 2(15), with which there is no conflict. Carrying out activity in the nature of trade,...

  13. Addition on account of Repair and Maintenance of Plant and Machinery on estimate basis - sale of scrap - The assessee brought on record a chart of sale made of scrap in...

  14. The ITAT Bangalore, in a case involving unexplained money u/s. 69A, addressed deposits in a bank account during the demonetisation period. The DR argued that the...

  15. CIRP - Liability to pay transfer fee of 10% of the prevailing market value of the Kharagpur land - The court determines the validity of notices issued by the respondents...

 

Quick Updates:Latest Updates