Delhi HC holds that upfront and annual fees payable by International Airports (assessees) to Airports Authority of India (AAI) under “Operations, Management and Development Agreements” (OMDAs) are not taxable as 'Franchise Services' u/s 65(47) r/w Sectio ...
HC : Airport operation & maintenance in joint-venture with AAI, not taxable as ‘franchise service
Delhi HC holds that upfront and annual fees payable by International Airports (assessees) to Airports Authority of India (AAI) under “Operations, Management and Development Agreements” (OMDAs) are not taxable as 'Franchise Services' u/s 65(47) r/w Sect ...
Business Support Service
CESTAT, BANGLORE BENCH Phoenix IT Solutions Ltd. (vs) Commissioner of Central Excise*, Visakhapatnam Section 65(104c) of the Finance Act, 1994 - Business - Support services - Period 1-7-2003 to 30-9-2006 - Assessee under agreements with electricity ...
Business Support Service
CESTAT, BANGLORE BENCH Phoenix IT Solutions Ltd. (vs) Commissioner of Central Excise*, Visakhapatnam Section 65(104c) of the Finance Act, 1994 - Business - Support services - Period 1-7-2003 to 30-9-2006 - Assessee under agreements with electricity comp ...