The Tribunal therefore, has rightly affirmed the conclusion arrived at by CIT(Appeals) in deleting the tax demand relatable to difference between 20% and the actual tax rate on which tax was deducted ...

CESTAT Kolkata held that payment received towards Licensing Fee from mobile towers cannot be considered as 'rent' to fall within the definition of 'renting of immovable property'. Accordingly, service ...

Assessee invoiced the client department for a consolidated sum towards the amounts charged by the empanelled agencies, service tax on their services and 10% or 15% as its service charges and service ...