Home Highlights December 2013 Year 2013 This

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1. Taxable service or not - providing commission on profit to one of the directors - existence of employer/employee relationship or not - The Tribunal held that the...

2. TDS u/s 192 or 194J - payment to the consultant-doctors and retainer-doctors - Whether there was employer- employee relation between both the parties? - Certain clauses...

3. Penalty u/s 271C - Payment to Doctors - Employer / Employee relationship or not - AO directed to verify the facts - If it is found that these doctors were providing...

4. TDS u/s 194C or 192 - existence of employer and employee relationship between the doctors and hospital - fact remains that as per details filed by the assessee,...

5. Levy of service tax - Employees were deputed to the assessee - receiving services from the overseas company FFECJ through Dispatch Agreement and Secondment Agreement in...

6. Car lease facility provided by employer to employees does not qualify as perquisite if employer recovers exact lease amount from employees' salaries; it constitutes...

7. TDS on fee paid to doctors – Doctors treated as consultants – there is no employer and employee relationship existing - tax has to be deducted u/s 194J and not u/s 192 - AT

8. Non deduction of TDS on payment for professional fees as towards directors salary - Unless employee employer relationship exists, no TDS u/s 194J before 1.7.2012 - AT

9. Nature of services - Professional services or existence of employee / employer relationship - The letters of appointment and the termination letter produced before us...

10. Levy of GST - payment of notice pay by an employee to the applicant employer in lieu of notice period, under clause 5(e) of Schedule II of CGST Act - GST is not...

11. Man Power Recruitment and Supply Agency Service - reverse charge mechanism (RCM) - the appellants have issued Form-16 series to the said employees as their employer and...

12. TDS u/s 194C or u/s 192 - TDS on the amounts paid to the sanitation contractors - there is no contractor contractee relationship but is more in the nature of employee...

13. Non-payment of professional fee/retainership fee bills of empanelled lawyers - The fact that the Petitioner was forced to approach this Court is extremely unfortunate....

14. Supply of service or not - bus transportation facility provided to the employees - perquisites provided by the ‘employer’ to the ‘employee’ in terms of contractual...

15. The crux revolves around the interpretation of Sections 10(10A) and 10(10AA) regarding exemptions for employees of the "State Government". The assessees claimed...