Search Results for "Taxable Value"

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Bombay High Court Dismisses BCCI's Appeals in Service Tax Dispute Over IPL Media Rights — Holds That Services to Foreign Entities Are Not Exported Services Under Export of Services Rules, 2005.

The Board of Control for Cricket in India (BCCI) filed four appeals against a common order of the Customs, Excise and Service Tax Appellate Tribunal (...

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Madras High Court Dismisses Revenue's Appeals in Insurance Company Tax Case — Upholds ITAT Order on Disallowance of Claims and Deductions. The court held that the assessee's method of accounting for outstanding claims and the deduction under Section 80M were correctly allowed by the Tribunal.

The case involves a batch of appeals filed by the Principal Commissioner of Income Tax, Chennai, under Section 260A of the Income Tax Act, 1961, again...

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High Court of Karnataka Upholds Service Tax on Restaurant Services as Valid Exercise of Union Legislative Power. Service Tax on Supply of Food and Drinks in Restaurants is Not a Tax on Sale of Goods but a Tax on Service, Falling Under Entry 97 of List I.

The case involves two intra-court appeals filed under Section 4 of the Karnataka High Court Act, challenging a learned Single Judge's common order dat...

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Bombay High Court Dismisses Revenue Appeals in Service Tax on Maintenance Charges — Management, Maintenance or Repair Service Not Attracted. Amounts collected as maintenance charges for upkeep of apartment premises are not subject to service tax under the Finance Act, 1994.

The judgment involves three appeals filed by the Commissioner of Service Tax/Central Excise against orders of the Customs, Excise & Service Tax Appell...