Supreme Court Allows Cross-Examination on Brand Use Despite Written Statement Not Being on Record  ||  Supreme Court: Enquiry Needed Before Dismissal for Suppressing Criminal Antecedents  ||  Supreme Court: Trading While Holding Confidential Information Indicates Insider Trading  ||  Supreme Court Explains Four-Step Test to Quash Criminal Cases Using Defence Material  ||  Supreme Court Acquits Man in Minor Rape Case, Flags HC's Medical Evidence Lapse  ||  Bombay HC: Minor’s Inability to Describe Sexual Act No Ground to Reject Her Testimony  ||  Delhi HC: Wife’s Interim Maintenance Cannot be Based Solely on Husband’s Income  ||  Calcutta HC: SLSA Cannot Adopt ‘Big Brother’ Approach Over Adult Victims’ Compensation  ||  Allahabad HC: Further Investigation Permissible Even After Final Report is Accepted  ||  Allahabad HC: Court-Directed Award Cannot be Challenged for Not Computing Market Value    

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