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HomeIndirect TaxesNo Service Tax Applicable After Business Model Change: Delhi HC Settles Key...

No Service Tax Applicable After Business Model Change: Delhi HC Settles Key Legal Issue on Taxability of Goods-Only Supply

Indirect Taxes

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By Mariya Paliwala
No Service Tax Applicable After Business Model Change: Delhi HC Settles Key Legal Issue on Taxability of Goods-Only Supply

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The Delhi High Court has upheld a crucial legal principle by ruling that service tax cannot be imposed when a company shifts from providing training services to supplying only goods, such as CDs, DVDs, and e-books. The decision settles a long-standing dispute on whether such post-2009 activities constitute a taxable service under the Finance Act….

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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