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- Whether amounts received under a revenue sharing agreement are liable to GST ?
Whether amounts received under a revenue sharing agreement are liable to GST ?
Issue Favourable to Tax Payer ?:- yes
Held - We find that the Service Tax was demanded on the sharing of receipt from the total receipt of the contractor. The contractor provided the se.....
Issue Favourable to Tax Payer ?:- yes
Held - We have considered the submissions. Evidently, as per the agreement between the appellant and Rajashri, the appellant provided material whic.....
Issue Favourable to Tax Payer ?:- yes
Held - We take note from the said decision of the Tribunal in re Reliance Mediaworks Limited that:
"20. The Circular dated 23.02.2009 issued .....
Issue Favourable to Tax Payer ?:- yes
Held - This would be apparent from the agreement executed between the respondent and Mukta Arts which provides that out of the total revenue genera.....
Issue Favourable to Tax Payer ?:- yes
Held - The distributor/producer had granted the exhibitor the non exclusive license to exploit the theatrical rights of a motion picture and each p.....
- Whether reimbursement of expenses is leviable to GST?
- Whether input tax credit is admissible if the invoice/debit note is missing in Form GSTR-2A/2B or tax remain unpaid by the supplier ?
- Whether marketing and sales promotion services to customers located outside India is intermediary or export of services ?
- Whether order / show cause notice is valid if passed without pre-show cause notice consultation or GST DRC-01 (summary SCN) or GST DRC-01A (tax intimation notice) ?
- Whether recovery proceedings can be initiated if assessee is willing to file an appeal ?
- Whether input tax credit can be transferred to the transferee entity in case of an inter-state business transfer ?
- Whether interest is payable for the period during which the reply to the deficiency memo remains pending ?
- Whether combined show cause notice can be issued covering multiple financial years ?
- Whether tax can be recovered by Department without prior intimation in Form DRC-01D ?
- Whether a penalty equal to 200% of the tax amount can be demanded in case of detention or seizure of goods ?
