1. VOLUME NO.: LLAT/ 536 OF 2012-13 DATE: 26h July, 2012
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Dear Client,
We have pleasure in listing below some of the recent legal landmarks.
SR. AUTHORITY SECTION / RULES / RATIO(S)
NO. CITATIONS SUBJECT CASE(NAME OF ASSESSEE)
1.1 AHM-TRIB 68, ITA Adjustment of payment made by 'a' in correct account code has
to be allowed.
1.2 18 TM 264 Cash Credit Veena Industries Ltd.
2.1 KER HC 66, ITA A service provider who does not disclose prevailing statutory
duties and levies at time of transaction is not entitled to claim
such taxes and levies from consumer at a later stage during
course of continuing service.
2.2 34 STT 185 Busi. Inc Max New York Life Insurance Co. Ltd.
3.1 DEL TRIB 69, ITA A Person providing taxable services would be liable to obtain
service tax registration only if he was liable to pay service tax.
3.2 17 TM 04 Cash Credit Wipro BPO Solutions Ltd.
4.1 MUM ITAT 40, ITA Payment of accreditation fee to a UK based organization was
not royalty and 'a' did not have tax withholding obligations from
this remittance and therefore disallowance was not sustainable.
4.2 13 TM 148 Busi. Exp Anchor Health & Beauty Care (P) Ltd.
5.1 HYD ITAT 9, ITA What is being done by M is basically inspection of the hotel,
reviewing the facilities, comparing the same with M's standards
and suggesting improvements/change wherever required to
meet the M standard which did not amount to technical services
and therefore no tax was deductible at source; similarly, fees
paid to UK company was also for work of design,
documentation and did not fall under art. 13 of Indo-UK DTAA;
likewise, fees paid to Thailand company BD, for rendering
services of landscape architectural consultancy was not
assessable in India.
5.2 143 TTJ 627 DTAA Viceroy Hotels Ltd.
6.1 MUM TRIB 9, ITA Fees for freight and logistics services (transport, procurement,
customs clearance, sorting, delivery, warehousing, pick up) is
not 'fees for technical services', Freight and logistics services
do not fall within the ambit of 'managerial, technical or
consultancy services' which fall within the definition of 'fees for
technical services'
6.2 18 TM 302 DTAA Lips SCS (Asia) Ltd.
Please let us know if you need any further information on these.
Thanking you and assuring you of our best services at all times.
Yours Faithfully,
For Anand Mehta & Co .,
(CONSULTANTS) PVT. LTD.
Anand V. Mehta
DIRECTOR
A mind of a consultant with a heart of a friend.
Mumbai Office- 334, Mulratna 1st Floor Narshi Natha Street Masjid (W) Mumbai 40009
Tel -022- 23400882 • Fax-022-23420195 • E-mail: amcon.mumbai@amcount.com
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Tel-020 6401 3124 • Fax 020- 30521223•E-mail: amcon.pune@amcount.com
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