Category Archives: Service Tax

Involuntary presence rules out resident status: DHC

The Delhi High Court recently ruled that the assesse is to be considered as non-resident Indian for the purposes of the Income Tax Act for the period for which he was in India ‘involuntarily’ on account of his passport having … Continue reading

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Rule 5 (1) of the Service Tax (Determination of Value) Rules, 2006 ultra vires Sections 66 and 67 of Chapter V of the Finance Act, 1994: DHC

In a recent ruling, the Delhi High Court ruled that Rule 5 (1) of the Service Tax (Determination of Value) Rules, 2006 which provides for inclusion of the expenditure or costs incurred by the service provider in the course of … Continue reading

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McDonalds ‘Soft Serve’ is an ice-cream: SC

Is McDonalds ‘soft serve’ an ice-cream? The Supreme Court of India answered in affirmative. The Court ruled that that ‘soft serve’ (vanila cone or softy) marketed by McDonalds is to be classified under Excise Tariff sub-heading 2105.00 as “ice-cream” and … Continue reading

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Govt of India exempts more services from purview of Service Tax

Government of India has recently exempted more services from the purview of Service Tax. They are: Transport of goods by inland waterways; copyrights for cinematography; vocational education courses by institutes affiliated to the National Skill Development Corporation; hiring of buses … Continue reading

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CBEC clarifies leviability of service tax on foreign remittance

The Central Board of Excise and Customs (CBEC) issued today necessary clarification regarding the leviability of service tax on the remittance of foreign currency in India from overseas. Various concerns have been expressed at different forums in this regard. The … Continue reading

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