![18% GST on Service of Hiring of Fitted Assets such as A/C, Fire Sprinkler, DG Sets and Electric Installations: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/GST-on-Service-Service-of-Hiring-Fitted-Assets-Fire-Sprinkler-DG-Sets-and-Electric-Installations-DG-Sets-Electric-Installation-AAR-taxscan.jpg "18% GST on Service of Hiring of Fitted Assets such as A/C, Fire Sprinkler, DG Sets and Electric Installations: AAR [Read Order]")
18% GST on Service of Hiring of Fitted Assets such as A/C, Fire Sprinkler, DG Sets and Electric Installations: AAR [Read Order]
In a recent ruling, the West Bengal Authority for Advance Ruling (AAR) held that the hiring of fitted assets, including air-conditioning systems,...
![IT Support Services rendered by CPP UK from UK to Entire Group Including CPP India Not Taxable as FTS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/IT-Support-Services-CPP-UK-Entire-Group-CPP-India-FTS-ITAT-Income-Tax-CPP-UK-from-UK-Support-Services-taxscan-.jpg "IT Support Services rendered by CPP UK from UK to Entire Group Including CPP India Not Taxable as FTS: ITAT [Read Order]")
![Taxable Territory is Location where Services are actually Performed: AAR holds Support Services to Overseas Customers are not Export Service [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Taxable-Territory-AAR-Support-Services-Overseas-Customers-Export-Service-taxscan.jpeg "Taxable Territory is Location where Services are actually Performed: AAR holds Support Services to Overseas Customers are not Export Service [Read Order]")
![Mining Support Service Chargeable to GST at 18%: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Mining-Support-Service-Chargeable-GST-AAR-taxscan.jpg "Mining Support Service Chargeable to GST at 18%: AAR [Read Order]")
![Support Services to Overseas Shipping lines/ Charterers attracts 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Support-Services-Shipping-lines-GST-AAR-Taxscan.jpeg "Support Services to Overseas Shipping lines/ Charterers attracts 18% GST: AAR [Read Order]")
Expenditure on Maintenance, Back-Up, and Support Services to existing Hardware and Software is Revenue in Nature: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad bench consisting of Mahavir Prasad, Judicial Member, and Waseem Ahmed, Accountant Member held that expenditure on maintenance, backup, and support...
![Expenditure on Maintenance, Back-Up, and Support Services to existing Hardware and Software is Revenue in Nature: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Expenditure-on-maintenance-back-up-support-services-hardware-and-software-revenue-ITAT-Taxscan.jpeg "Expenditure on Maintenance, Back-Up, and Support Services to existing Hardware and Software is Revenue in Nature: ITAT [Read Order]")
Provisions of ‘Support Services for Water Transport’ would qualify as ‘Support Services’, 18% GST Applicable: AAR [Read Order]
Tamil Nadu Authority for Advance Ruling (Tamil Nadu AAR), held that provisions of specified services would qualify as support services hence taxable. The members present were T G Venkatesh,...
![Provisions of ‘Support Services for Water Transport’ would qualify as ‘Support Services’, 18% GST Applicable: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Support-Services-Water-Transport-Support-Services-GST-Applicable-AAR-Taxscan.jpeg "Provisions of ‘Support Services for Water Transport’ would qualify as ‘Support Services’, 18% GST Applicable: AAR [Read Order]")
Receipt of EY for Reimbursement of Costs of Centralized Services from Member Firms not 'Royalty': ITAT follows AAR Order [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT), while following an order of the Authority for Advance Rulings (AAR) held that the payments received by EY Global Services Limited towards...
![Receipt of EY for Reimbursement of Costs of Centralized Services from Member Firms not Royalty: ITAT follows AAR Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Receipt-EY-Global-Services-Limited-Reimbursement-Costs-Centralized-Services-Royalty-ITAT-AAR-Order-Taxscan.jpeg "Receipt of EY for Reimbursement of Costs of Centralized Services from Member Firms not Royalty: ITAT follows AAR Order [Read Order]")
Amount Received from Indian Associate for ‘Support Service’ is not 'Fees for included Services' and not liable to Tax: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) has held that amount received from Indian Associate for ‘Support Service’ is not 'Fees for Included Services' and not liable to tax. The...
![Amount Received from Indian Associate for ‘Support Service’ is not Fees for included Services and not liable to Tax: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Indian-Associate-Support-Service-Fees-Tax-ITAT-Taxscan.jpg "Amount Received from Indian Associate for ‘Support Service’ is not Fees for included Services and not liable to Tax: ITAT [Read Order]")
Sale of Software to Indian Resellers / Distributors not amount to 'Royalty' as per Income Tax Act and Indo-USA Treaty: ITAT [Read Order]
The Delhi bench of the ITAT comprising Sh. R. K. Panda, Accountant Member & Sh. Anubhav Sharma, Judicial Member has held that the payment received on sale of software to India...
![Sale of Software to Indian Resellers / Distributors not amount to Royalty as per Income Tax Act and Indo-USA Treaty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Sale-of-Software-Indian-Resellers-Distributors-Royalty-Income-Tax-Act-Indo-USA-Treaty-ITAT-Taxscan-1.jpg "Sale of Software to Indian Resellers / Distributors not amount to Royalty as per Income Tax Act and Indo-USA Treaty: ITAT [Read Order]")
Receipts from Sale of Software Licenses and Connected Ancillary Support Services can’t be assessed as FTS: ITAT [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT)has recently held that the receipts from the sale of software licenses and the connected ancillary support services cannot be assessed...
![Receipts from Sale of Software Licenses and Connected Ancillary Support Services can’t be assessed as FTS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/Sale-of-Software-licenses-ITAT-Taxscan.jpg "Receipts from Sale of Software Licenses and Connected Ancillary Support Services can’t be assessed as FTS: ITAT [Read Order]")