SC: Revisional Jurisdiction Cannot Correct Factual Errors Despite Alleged Concealment  ||  Supreme Court: Wrong Statement in Pleadings is Not Always a False Statement, Perjury Case Quashed  ||  SC: Under JJ Act, Murder Falls Within Heinous Offences; S. 302 IPC Prescribes Minimum Life Sentence  ||  Supreme Court: Cognisance of FERA Complaint is Invalid Without Prior Notice to the Accused  ||  Supreme Court: Terror Cases Cannot Curtail Constitutional Safeguards and the Right to Fair Trial  ||  Supreme Court: Terror Cases Cannot Curtail Constitutional Safeguards and the Right to Fair Trial  ||  SC Upheld Husband's Conviction For Murdering His Wife over an Extramarital Affair  ||  J&K&L High Court: Mere Admission of Issuing Cheque is Not a Plea of Guilt under S.138 NI Act  ||  Calcutta HC: Aadhaar Card Prima Facie Establishes Occupation; Demolition Without Notice is Unlawful  ||  Gauhati High Court: Wildlife Law Doesn't Bar Trade in Unprotected Ornamental Fish Species    

SC: An Activity Can be Taxed as Both ‘Goods’ and ‘Services’ - (13 Apr 2023)

SERVICE TAX

Supreme Court while upholding charge of service tax on ‘Engineering Design & Drawings’ which falls in “design services” under Finance Act, 1994 and as goods under Customs Act, observed that same activity can be taxed as ‘goods’ and ‘services’ provided contract is indivisible.

Tags : SUPREME COURT   SERVICE TAX   ENGINEERING DESIGN & DRAWINGS  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved