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1. Classification of goods - rate of tax - Wire Nails - to fall within the meaning of “Fastener” or not - The respondent (Revenue) has to show as to why wire nails are put...

2. OIDAR Service or not - setting up the network for transfer of data not provided by them - they are neither involved in generation of data or information nor involved in...

3. TDS on lease line charges - there was no requirement to deduct tax at source out of such lease line charges

4. The circular clarifies the place of supply for data hosting services provided by Indian service providers to overseas cloud computing service providers. It addresses...

5. This is a case regarding the applicability of GST exemption under Entry 3B of Notification No. 13/2017-CT (Rate) dated 28.06.2017 for services provided by the applicant...

6. Telephone service provided through leased line (ACSR/copper wire) - covered under the existing entry for telephone service even prior to the period 16-7-01..... - AT

7. This notification amends various earlier customs duty notifications by making changes to the tariff item entries, descriptions, and rates of duty applicable to certain...

8. TDS u/s 194I - Lease line charges were paid to the telecom service provider - assessee company is not in possession as well as not in control of the equipments which...

9. Exemption from GST - upfront amount charged by the Applicant (as lease premium) for granting long-term lease of ninety years - The AAR concludes that long-term leases...

10. Levy of GST - providing residential land on lease basis for which lease premium charged/received - Since the entry grants the exemption to a leased / rented residential...

11. TDS u/s 194J OR 194I - Applicability of Tax Deduction at Source on payments towards internet & communication charges - lease line charges - No TDS liability

12. CIRP - Status of NOIDA authority - Financial Creditors or Operational Creditors - dues outstanding under the lease - , in the lease in question, there has been no...

13. Lease line charges - VAT or service tax - since a subscriber of a lease line does not become the owner of the line either by control or by possession and hence such...

14. Estimation of commission income - Providing Accommodation entries - Unexplained deposits/loans - when a person is engaged in the clandestine activities of providing...

15. Detention of goods alongwith the vehicle - was the consignment moved without generating the prescribed e-way bills? - If the CTO intended to rely upon data maintained by...