Supreme Court: Seeks CBSE Reply on Gulf Students’ Plea  ||  Bombay HC: Anticipatory Bail Rejected in Film Role Rape  ||  Delhi HC: Fresh Bar Council Polls Denied Over Allegations  ||  Delhi HC: Seeks Responses on CBSE OSM Evaluation Dispute  ||  Kerala HC: Persons With Down Syndrome Get Protection and Guardianship under National Trust Act, 1999  ||  J&K&L HC: Contractual Staff Cannot Claim Payment Beyond Contract Period Without Proving Work  ||  J&K&L HC: Revisional Powers U/S 15 Must be Exercised in Reasonable Time, Not After 20-Year Delay  ||  MP High Court: Revoking Building Permission Without Fraud Proof Violates Right to Property  ||  Madras HC: Centre’s Consent For Remission is Needed only When Sentence under Central Act is Ongoing  ||  Delhi HC: Private School Employees Entitled to Child Care Leave Equivalent to Government Employees    

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