Service Tax Must Be Levied on Contract-Specific Basis between Provider and Recipient: Madras HC [Read Order]
One cannot generalize the transactions nor determine the liability without examining the contracts individually for the rights/ obligations flowing therefrom may vary from contract to contract
By Navasree A.M - On November 21, 2024 12:20 pm - 2 mins read
In a recent ruling, the Madras High Court has ruled that the service tax must be levied considering contract-specific basis between the service provider and the recipient. The bench was dealing with levying tax on assignment of certain rights in the cinematograph films as representing temporary transfer or permitting use or enjoyment of intellectual property…
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