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1. Classification of services - technical inspection and certification service - activity of X-Ray of pipeline - the service in the present case is qualified as works...

2. Import of service - Technical inspection and certification - the said technical and inspection service was admittedly provided by the foreign service provider at Russia...

3. Technical Inspection and Certification Services - issuing Kimberley Process Certificate - even if the service is held to be classifiable as Technical Inspection and...

4. CENVAT Credit - future manufacturing - appellant is eligible to avail CENVAT Credit of the Service Tax paid on technical inspection and certification charges as also the...

5. Levy of service tax - Nature of amount - Deduction from the export price - Deductions towards Bonus, Inspection charges and recycling compensation - The Tribunal...

6. Classification of service - examination of the garments at various stages - When the outcome of the examination / inspection carried out does not result into some...

7. Income accrued or deemend to accrue in India - Fees for technical services' under Article 12(5)(a) of the India-Netherlands tax treaty - as providing of access to CRS,...

8. Import of service - Technical Inspection & Certification Services - reverse charge - merely because appellant receiving service in India does not mean service was partly...

9. Income accrued in India - fees for technical service (FTS) - Payment for certification of Diamonds - Mere rendering of services cannot be roped into FTS unless the...

10. Cenvat credit - eligible input services - credit of service tax paid on (a) technical inspection and certification service w.r.t. the pipelines for transport of water...

11. Refund claim - service tax paid on technical inspection and certification services, much before 01.07.2017 - Post GST era - The observation made by the Commissioner...

12. Income deemed to accrue or arise in India - Fee for Technical Services (FTS)/ Fee for Included Services (FIS) - the services provided by the assessee under the marketing...

13. Import of explosive - Inspection and Certification agency - General Procedure for Licensing of Restricted Goods - HC

14. TDS u/s 195 - Scope of “make available” - The concept of make available which requires that fruits of services should remain unavailable to the service recipients in...

15. TDS u/s 195 not deducted on payment to Everest Global Inc. for software training services as source of income located outside India and payment made for services outside...