Service Tax not leviable on data hosting services; Amazon Internet Services Pvt. Ltd. not an ‘intermediary’: CESTAT
“The place of supply of service being the location of the service recipient, which is outside India, no service tax is leviable”
Hemambika R. Priya Member (Technical)
‘No service tax to be paid on upfront fee/premium for agreement to lease’; CESTAT sets aside penalty on DMRC
“At the time of executing the Concession Agreements with developers, DMRC had collected “upfront fee” as a price for obtaining the respective Concession Agreements.”