taxable Archives | SCC Times

When does printing of stationery items for exams amounts to ‘supply of service’ or ‘supply of goods’ to educational institutions? Karnataka Authority for Advance Ruling explains

Authority for Advance Ruling, Karnataka: In a case relating to whether printing of stationery items for conduct of examinations would amount to

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Company providing service to member companies without consideration not liable to service tax under Business Auxiliary Service (BAS)

Suchita Shukla, Editorial Assistant has put this story together

Case Briefs Tribunals/Commissions/Regulatory Bodies

ITAT | India-Germany Tax Treaty | Subscription fee earned by Elsevier for online database held not royalty or fee for technical services, and thus not taxable in India

Income Tax Appellate Tribunal (ITAT): A two-member Bench of Saktijit Dey, Judicial Member and Manoj Kumar Aggarwal, Accountant Member, allowed the appeal

Advance Rulings Case Briefs

Medicines supplied to in-patients through a hospital pharmacy not taxable, but medicines supplied to out-patients taxable under the GST regime: Kerala AAR

Kerala Authority for Advance Ruling (Goods and Services Tax): The Authority for Advance Ruling (AAR), GST Department, Kerala comprising of B.G. Krishnan, Joint

Case Briefs High Courts

Compensation awarded under Employees’ Compensation Act in lieu of death in vehicular accident cannot be treated as taxable income

Himachal Pradesh High Court: A Single Judge Bench comprising of Vivek Singh Thakur, J. upheld the decision of the Commissioner directing the