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Search Results for "taxable services"

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High Court

High Court of Karnataka Dismisses Revenue's Appeal in Transfer Pricing Case — Assets Received from AE Not Taxable Under Section 28(iv) of Income Tax Act. The court held that assets received from Associated Enterprise without consideration are not taxable as perquisite under Section 28(iv) as they are not in the nature of 'benefit' arising from business or profession.

28 Jul 2025

The Revenue (Pr. Commissioner of Income Tax and Asst. Commissioner of Income Tax) filed an appeal under Section 260A of the Income Tax Act, 1961 again...

High Court

Bombay High Court Dismisses BPCL's Challenge to Service Tax on Port Storage Charges. Storage charges collected by Mumbai Port Trust from BPCL for storing petroleum products are taxable as 'port services' under Section 65(105)(zzl) of the Finance Act, 1994.

25 Aug 2022

The petitioners, Bharat Petroleum Corporation Limited (BPCL) and its Territory Manager, filed a writ petition challenging the demand of Service Tax by...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Vodafone TDS Case — No Substantial Question of Law Arises. The court upheld the ITAT's order deleting disallowance under Section 40(a)(ia) of the Income Tax Act, 1961 for non-deduction of TDS on roaming and interconnect charges, holding that such payments are not 'fees for technical services' and that the assessee had a bona fide belief that no TDS was deductible.

28 Jul 2016

The case involves appeals filed by the Revenue (Commissioner of Income Tax and Deputy Commissioner of Income Tax) against the order of the Income Tax ...

High Court

Bombay High Court Allows Writ Petition in GST Refund Case — Satellite Derived 3D Model Services Held as 'Export of Services' Not OIDAR Services. Services of providing satellite derived 3D city models to a UAE client qualify as export of services under Section 2(6) of the IGST Act, 2017, and are not classifiable as Online Information Database Access or Retrieval (OIDAR) services under Section 2(17) of the IGST Act.

24 Aug 2023

The petitioner, Globolive 3D Private Limited, a company incorporated under the Companies Act, 1956, entered into a Service Agreement dated 09 Septembe...

Supreme Court

Supreme Court Dismisses Appeal by Union of India Against Quashing of Show Cause Notices in Service Tax Classification Dispute. Transport Operators' Services Classified as 'Goods Transport Agency' Not 'Cargo Handling Service' Based on Binding CBEC Circulars.

15 Feb 2019

The case involves an appeal by the Union of India against a Gujarat High Court judgment quashing show cause notices issued to transport operators unde...

Supreme Court

Supreme Court Dismisses Appeal in Service Tax Classification Case Due to Failure to Prove Job Work Exemption. Services Provided Were Held as Manpower Supply Under Finance Act, 1994, Not Exempt as Job Work Under Notification No.25/2012-Service Tax, Based on Agreement Terms and Lack of Registration Amendment.

18 Feb 2022

The dispute involved an appeal against a judgment of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) regarding service tax classificatio...

High Court

Karnataka High Court Dismisses Petitions Challenging Service Tax on Renting of Hotels and Restaurants. Sub-clauses (ZZZZV) and (ZZZZW) of Section 65(105) of Finance Act, 1994 as amended by Finance Act, 2011 held to be within legislative competence of Parliament.

3 Nov 2014

The case involves three writ petitions filed under Articles 226 and 227 of the Constitution of India before the Karnataka High Court. The petitioners ...

High Court

Karnataka High Court Allows Revenue's Appeal in ITC Hotels TDS Case — Remittances to US Company for Marketing Services Held Subject to TDS Under Section 195 of Income Tax Act, 1961. The court held that the assessee was liable to deduct tax at source on payments to a non-resident for services rendered outside India, as the income was deemed to accrue or arise in India under Section 9(1)(i), and the principle of consistency did not bar the Revenue from taking a different view.

15 Jun 2015

The case involves appeals by the Commissioner of Income Tax and the Income Tax Officer (TDS) against the order of the Income Tax Appellate Tribunal (I...

High Court

High Court of Karnataka Adjudicates Writ Petitions Against Re-Assessment Order Under KVAT Act on Software Implementation Services and Sales Tax. The Assessee Challenged a Demand of Rs.49 Crore and Sought Declarations of Unconstitutionality for Sections of KVAT Act and Finance Act, 1994, but Constitutional Arguments Were Not Pressed Before the Court.

9 Feb 2015

The assessee, a company incorporated under the Companies Act, 1956, was engaged in development and sale of software, including Finacle universal banki...

High Court

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.

25 Jan 2018

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

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