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1. Classification of supply - supply of goods or supply of services - software license - the Explanatory Notes to the Scheme of Classification of Services stipulates that...

2. Classification of supplies - supply of goods or supply of services? - software licenses supplied by the applicant - the goods which are supplied by the applicant cannot...

3. Classification of supply - supply of goods or not - software - the goods which are supplied by the applicant cannot be used without the aid of the computer and has to be...

4. Classification of supply - composite supply or not - works contract service or not - contract involving supply of equipment / machinery & erection, installation&...

5. Classification of Works Contract - Leasing or rental services concerning machinery & equipment with or without operator or SAC 9954 - The applicant is misconstruing the...

6. Input tax Credit - capital goods - The infrastructure is used for making outward supply of services; that the transformers, Network Grid, Cables etc. shall qualify as an...

7. Valuation - inclusion of value of software in the assessable value during clearances of telecom equipment or not - At the time of hearing, the Bench had directed the...

8. Classification of imported goods - IT Software license - documents conveying the right to use software do not merit classification under CTH 8523 8020 but merits...

9. Taxability of income in India - offshore services (involving supply of related drawings design) - where offshore supply of plant and equipment are treated as not taxable...

10. Valuation - Supply of tangible goods service - Supply of piped natural gas - inclusion of charges collected for supply of pipes and measuring equipment to its customers...

11. Classification of supply - Pure Supply of goods or a Pure Supply of Services - Composite Supply - The principal supply however is a supply of service as it is the...

12. TDS - taking of the machinery and equipment on hire would not amount to a contract for carrying out any work as contemplated in section 194C - The said contract i.e....

13. Benefit of deduction u/s. 80IC - the agreement with ZTE is very clear that the supply of software and hardware necessary to support the software supply, installation &...

14. Taxability of supply of software - the receipts from supply of software are not taxable in the hands of Intec–Ireland as Royalty under new Ireland tax treaty....

15. Classification of supply - supply of services or not - works contract services - composite supply or not - the activities of installation, commissioning, testing,...