Whether the payment received for allotment of time-slots to ...

Case Laws Service Tax

January 7, 2017

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 service tax in the hands of the appellant as provider of ‘broadcasting agency service? - There is a lack of precise conclusion on this submission in the impugned order. - matter remanded back - AT

View Source

← Previous Next →

Whether the payment received for allotment of time-slots to ...

Case Laws Service Tax

January 7, 2017

You may also like:

Compensation received by assessee from builder for non-delivery of property within stipulated time is a capital receipt not chargeable to income tax. Assessee had...

Eligibility of relief u/s 89 r.w. Rule 21A of I.T. Rules - Amount to be spread over the years including future years - compensation received by the assessee as only...

Disallowance u/s. 2(22)(e) - assessee has received unsecured loan and assessee company from whom it has obtained unsecured loan there were two common directors - Since...

Addition of payment made for legal professional charges - CIT(A) observed that payments do not relate to the professional services received by the assessee but other...

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...

Addition u/s 56(2)(viia) - taking fair market value of buy back of shares by assessee from its holding company a company incorporated in USA - the provisions of section...

TDS u/s 194C - Non deduction of TDS on payments to shipping companies and CFS Agents - Addition u/s 40(a)(ia) - payments made by the assessee to shipping companies/CFS...

The assessee received share application money and premium from a company that admitted to providing accommodation entries. The AO rejected the assessee's claim, citing...

Time of supply - Absolute control of the money received in advance - The law is crystal clear that once any advance amount is received towards provision of any service...

Companies (Prospectus and Allotment of Securities) Second Amendment Rules, 2019

Companies (Prospectus and Allotment of Securities) Amendment Rules, 2019

Revision u/s 263 - nature of payment received by the assessee- As per CIT-A amount received by the assessee is managerial remuneration and not professional fees - during...

TDS u/s 194A - TDS on deemed dividend - loan advanced by the assessee company to the other group companies - Even if, the appellant company hold 100% shares in these...

Penalty u/s 271D - cash received of sales of immovable property - allegation of violation of provisions of Sec.269SS - cash payment was made at one go before the...

Claim of the assessee u/s. 89 r.w. Rule 21A of I.T. Rules - The basis of compensation calculated by the company and the company also treated the one-time compensation as...

Quick Updates: