Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
CESTAT Chandigarh Rules IT and Business Support Services are not Intermediary Services
The CESTAT, Chandigarh, ruled that IT and business support services are not intermediary services. This clarifies the classification of such services for tax purposes. The ruling distinguishes between intermediary and other business services. This distinction is crucial for determining tax liabilities on such services.