Finance Act, 1994 with Section 65(68)

Supreme Court clarifies “Manpower Supply” and “Programme Producer” under Service Tax Law: International Merchandising Company vs. Commissioner (2022)

/ Dhananjaya Y Chandrachud, Extended Period of Limitation, Finance Act, 1994, Finance Act, 1994 with Section 65(105)(k), Finance Act, 1994 with Section 65(68), Finance Act, 1994 with Section 65(86b), Hima Kohli, Judges, Manpower Recruitment or Supply Agency, Programme Producer Services, Service Tax

Date of the Judgment: November 1, 2022 Citation: 2022 INSC 1449 Judges: Dr Dhananjaya Y Chandrachud, J and Hima Kohli, J. Can a company that hires a celebrity for an event be considered a “manpower supply agency” under service tax laws? What constitutes a “programme producer” when broadcasting rights are sold? The Supreme Court of […]

Supreme Court clarifies “Manpower Supply” and “Programme Producer” under Service Tax Law: International Merchandising Company vs. Commissioner (2022) Read Post »

Supreme Court clarifies service tax on seconded employees: C.C., C.E. & S.T. vs. M/s Northern Operating Systems Pvt Ltd (2022)

/ Finance Act, 1994, Finance Act, 1994 with Section 65(105)(k), Finance Act, 1994 with Section 65(68), Finance Act, 1994 with Section 65B(44), Judges, Manpower Recruitment or Supply Agency Service, Pamidighantam Sri Narasimha, S. Ravindra Bhat, Service by an Employee to an Employer, Service Tax, Taxable Service, Uday Umesh Lalit

Supreme Court clarifies service tax on seconded employees: C.C., C.E. & S.T. vs. M/s Northern Operating Systems Pvt Ltd (2022) Date of the Judgment: May 19, 2022 Citation: 2022 INSC 457 Judges: Uday Umesh Lalit, J., S. Ravindra Bhat, J., Pamidighantam Sri Narasimha, J. The judgment was authored by S. Ravindra Bhat, J. Can a

Supreme Court clarifies service tax on seconded employees: C.C., C.E. & S.T. vs. M/s Northern Operating Systems Pvt Ltd (2022) Read Post »

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