The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad, has ruled that amounts collected towards domain registration/renewal, web hosting, hosting space, backup hosting and allied services are liable to service tax as “Information Technology Software Service”, rejecting the contention that such activities merely facilitate information provision and are not taxable services. The bench of…
Domain Registration & Web Hosting Taxable as IT Software Services: CESTAT
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.
Latest articles
Direct Tax
Bank Deposits Can’t Be Treated as Unexplained Income When Linked to Business Turnover; Profit Estimation Must Follow Past History: ITAT
The Lucknow Bench of the Income Tax Appellate Tribunal (ITAT) has held that bank...
Direct Tax
Refund of Loan Can’t Be Treated as Unexplained Cash Credit; Additions Based Solely on Statements Without Evidence Not Sustainable: ITAT
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has dismissed the Revenue’s...
Direct Tax
ITAT Upholds Allowability of Advertisement Reimbursement and JV-Linked Expenses; Allows Proportionate Retainership Fees
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) addressed multiple contentious issues...
Direct Tax
Under-Construction Property Qualifies as ‘Construction’: ITAT Allows S. 54F Deduction
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has held that investment...
More like this
Direct Tax
Bank Deposits Can’t Be Treated as Unexplained Income When Linked to Business Turnover; Profit Estimation Must Follow Past History: ITAT
The Lucknow Bench of the Income Tax Appellate Tribunal (ITAT) has held that bank...
Direct Tax
Refund of Loan Can’t Be Treated as Unexplained Cash Credit; Additions Based Solely on Statements Without Evidence Not Sustainable: ITAT
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has dismissed the Revenue’s...
Direct Tax
ITAT Upholds Allowability of Advertisement Reimbursement and JV-Linked Expenses; Allows Proportionate Retainership Fees
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) addressed multiple contentious issues...

