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1. Roaming charges paid by telecom operators to other operators constitute "fees for technical services" u/s 194J, attracting TDS obligation, as human intervention and...

2. BAS - cable T.V. operator providing internet services through their cable network to their clients - Nothing in the agreement suggests that the appellant and Sify have...

3. Valuation - Cable Operator’s Services - Appellant cannot exclude the amounts received for maintenance charges from taxable value in view the Sub-Rule 1 of Rule 5 of...

4. Levy of service tax - commission received from the DTH operators - On the SIM cards, recharge coupons etc., where the service tax has been paid on the M.R.P by the main...

5. Classification of services - services provided by the Heli-Operators by way of transport of passengers by air in case of Helicopter Shuttle Services - rate of GST - The...

6. Classification of services - ‘Ancillary Services’ provided to various passenger/ tourist on behalf of main tour operators - The Applicant does not charge for the...

7. E-commerce operator definition under GST Act examined. Applicant found to be owner of digital platform facilitating supply of services, qualifying as e-commerce operator....

8. Cash deposits during the demonetization period were recorded in the books of accounts, with the source maintained. The Assessing Officer invoked Section 69A and charged...

9. Allowability of service tax credit - Input credit relates to cell phone service availed, courier service as well as service of travel agent availed and telephone...

10. Levy of Service Tax - gross amount collected from the subscribers/ultimate customer or only on the gross amount received by them from the Local Cable Operators (LCOs)...

11. Short payment of service tax - MSO / Cable operator services - under-reporting of number of subscribers - The subscriber base as calculated by the revenue for this...

12. Recording of Unique Identity Number of Foreign Diplomatic Missions / UN Organizations on invoices while making supplies

13. Records maintained by a registered Central Excise Manufacturer / Dealer - Article

14. Service of Tour Operator' & 'Rent-a-cab operator' - assessee was providing buses to L.G. Electronics for dropping the staff of L.G. Electronics and was receiving the...

15. Addition u/s 68 / 69C - unverified/non-existent /bogus sundry creditors - Assessee also cannot get scot free by not producing the sundry creditors and making purchases...