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1. CENVAT credit - eligible inputs - drawings and designs imported from Germany for setting up the plan - The property of designs and drawings are intangible and do not...

2. Taxability of an amount received from supply of drawings and designs - Accrual of income in India - Once the income from supply of plant and equipment is held to be not...

3. Deduction u/s. 10AA - Trading activity - In the nature of "services" or not? - Activities of import of goods for re-export - The above clarification given by the...

4. Valuation - inclusion of notional cost of drawings and designs supplied free of cost by Maruti to the vendors in the assessable value of parts or components manufactured...

5. Import of designs and drawings for manufacturing of ship - department was of the view that the drawings and designs cannot be classified under Chapter 49 inasmuch as...

6. Levy of Service Tax - Design Services or not - The definition of “design services” is very clear and it is wide enough to cover all “design services.” Merely because...

7. Levy of service tax - advertising agency service or not - activity of wide format printing - assessee has no role at all in the conceptualization or in the making or...

8. Income accrued In India - receipts for design and drawing - Permanent Establishment [PE] in India - There is no dispute that the assessee has supplied only engineering...

9. Import of drawings and designs for construction activity of various hotels - whether drawings and designs are goods so as to attract duty liability under customs act? -...

10. Charitable Activities or not - activities of the Trust in providing hostel accommodation facilities to the students who come to Pune for education do not fall within the...

11. Impugned order unsustainable due to vague, non-specific, and invalid show cause notice (SCN). SCN alleged taxability under two categories - Design Services and...

12. TDS u/s 195 - P.E. in India - The payments made by assessee to Gensler-USA were merely for project specific drawings & designs without transfer of technology or know-how...

13. Fashion Designing service. - amounts recovered by the appellant towards the activity of designing such as design of Jodhpuri, blazer etc, which was carried out by the...

14. Exemption from GST - pure services or not - Comprehensive architectural services provided by the Applicant to Municipal Corporation of Greater Mumbai - GST exemption is...

15. 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...