Case Law Details
Case Name : DDIT (Int'l Taxation) Vs Technip Offshore Contracting BV (ITAT Delhi)
Related Assessment Year : 2005- 2006
Courts :
All ITAT ITAT Delhi
RELEVANT PARAGRAPHS:
5.6 In the present case, it is not in dispute that the assessee company has realized service tax on account of providing services and facilities in connection with the exploration or extraction of minerals oils in India. The service tax so realized is a part of receipts received by the assessee from ONGC. The service tax realized by the assessee is in respect of services specified under section 44BB and rendered by it to ONGC. The Hon’ble jurisdiction! High Court of Uttarakhand has held that it is the sum received by the assessee which is to be taken into account fo...
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i m planing to start travel agent business n i want to kwn abt services tax n after how much turn over it will aplicable.n hw to take service tax no