Supreme Court clarifies service tax on Merchant Discount Rate in credit card transactions: Commissioner of GST vs. Citibank N.A. (2024) LEGAL ISSUE: Whether service tax is separately payable on the interchange fee in credit card transactions, in addition to the service tax on the Merchant Discount Rate (MDR). CASE TYPE: Tax Law (Service Tax) Case […]
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 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
Service Tax on Renting Immovable Property by Agricultural Produce Market Committees: Supreme Court Judgment Date of the Judgment: 23 February 2022 Citation: [Not Available in Source] Judges: M.R. Shah, J. and B.V. Nagarathna, J. Can Agricultural Produce Market Committees (APMCs) be exempted from service tax on renting out immovable property? The Supreme Court of India
Service Tax on Renting by Agricultural Market Committees: Supreme Court Decision LEGAL ISSUE: Whether Agricultural Produce Market Committees are liable to pay service tax on renting of immovable property. CASE TYPE: Service Tax Law Case Name: Krishi Upaj Mandi Samiti, New Mandi Yard, Alwar vs. Commissioner of Central Excise and Service Tax, Alwar Judgment Date:
Supreme Court Overturns High Court on Service Tax Classification: Union of India vs. Coastal Container Transporters Association (2019) LEGAL ISSUE: Whether the services provided by transporters who arrange for both road and sea transport of goods should be classified as “cargo handling service” or “goods transport agency” for the purpose of service tax. CASE TYPE:
