It is engaged in the manufacture and sale of PET Chips. The applicant now intends to start a new business whereby the applicant intends to import coal from outside India of various size and all that It intends to do is to crush the same and thereafter supply it to the customers as per their demand.
Nucleus Device is classifiable under Tariff Entry 85176290 of the First Schedule to the Central Excise Tariff Act 1985 as Machines for the reception conversion and transmission or regeneration of voice images or other data including switching and routing apparatus other.
In the instant case, the applicant has submitted that the tag is applied by them while placing the jewellery in the box to prevent return of counterfeit items. Application does not mention that applicant would affix or emboss brand name on the jewellery. Tagging in this case is not embossing or affixing. Therefore, the activity of tagging of jewellery would not amount to manufacture under Section 2(f) ibid.
Applicant is an entity incorporated for undertaking wholesale operations in India. The applicant will enter into vendor procurement contracts to purchase products from the manufacturers hold inventory on its own account and sell the same to retailers industrial users or other wholesalers.
AAR held that a revenue sharing arrangement by creating a partnering person shall be liable to service tax if the partners are providing taxable service to one another in execution of partnering purpose even if the purpose of creating partnering person is non-taxable.
GoDaddy India Web Services Private Limited (hereinafter also referred to as applicant) proposes to enter into a ‘Services Agreement’ with GoDaddy.com, LLC (hereinafter also referred to as ‘GoDaddy US’) located in Arizona, USA and incorporated in Delaware, USA. GoDaddy US is a domain name registrar
Marketing and promotion services: Applicant proposes to engage in promotion and marketing of GoDaddy US services in India. This would essentially include increasing the awareness of services provided by GoDaddy US and establishment of the brand GoDaddy in India.
It is observed that in this case, provider of service i.e. the applicant, is located in India, which is the taxable territory; recipient i.e. GoDaddy US is located in USA; the service to be provided by the applicant i.e. business support services is not specified under Section 66 D i.e. Negative List Services;
The question is very simple and clear as to whether the sale of the books to the Indian entities involves any ‘service’ and would attract the service tax liability. The answer is clearly in negative. It is therefore, hold that this service does not entail and invite any liability for service tax.
If the installation project last for less than 183 day in a fiscal year by a Singapore Company having no Permanent Establishment in India, then business profits of Such Company earned In India from Such project are taxable only in Singapore under article 7(1) of DTAA and Not taxable in India.
