Turnover Exceeds ₹ 10 Lakhs Limit; CESTAT Dismisses Jal Mahal Resort’s Appeal for Refund of Service Tax
“The term turnover is not restricted to mean turnover of only taxable service.”
Hemambika R. Priya Member (Technical)
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”
‘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.”