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1. TDS u/s 194H - Legibility of cellular mobile telephone service providers to deduct TDS on commission payable to franchisees/ distributors. - nature of relationship...

2. Valuation - Nature of discount offered to Distributors and not to other buyers - Section 4 essentially seeks to accept different transaction value which may be charge by...

3. TDS u/s 194H - assessee is a cellular mobile service providers - Aligning with the Supreme Court's judgment, the Gujarat High Court ruled in favor of the appellant,...

4. Interest Liability u/s 234B - settlement of case u/s 245D(4) - Levy of interest on tax on additional income offered without providing the set off of the prepaid taxes...

5. Valuation - commission received by the distributors - whether the appellant being distributors of Amway India Enterprise Pvt. Ltd. is liable to pay the service tax on...

6. IATA agent passing commission to intermediary not liable to TDS u/s 194H since the nature is discount not the commission, Disallowance u/s 40(a) rejected

7. Business Auxiliary Service - they received recharge voucher cards from the principles at a discounted price and thereafter, sold the same at M.R.P. - where the service...

8. TDS u/s 194H - commission payment to dealers - commission payment to dealers for distribution of SIM cards and recharge coupons of telecom service providers - whether...

9. Discount allowed to distributors in respect of prepaid cards - section 194H are not applicable - no TDS liability - AT

10. Reverse charge mechanism on commission paid to foreign commission agents does not attract service tax liability. Documentary evidence shows no direct payment made to...

11. Margin allowed by the assessee to the distributors was of the nature of commission which was liable for deduction of tax at source u/s 194H and the transaction between...

12. Addition of amounts written off - payment of service tax to its distributors - when the assessee company has paid amount to its distributors who had actually paid the...

13. Levy of service tax - commission received from the DTH operators - On the SIM cards, recharge coupons etc., where the service tax has been paid on the M.R.P by the main...

14. Disallowance u/s 40(a)(ia) r.w section 194H - the distributor / stockists were the persons to whom the product was sold, no services were offered by the assessee and...

15. No TDS u/s 194H as nature of expenditure in the nature of cash discount and not in the nature of commission on sales - AT