Subscribe to the Bombay Chartered Accountant Journal Subscribe Now!

August 2012

Amendment in Point of Taxation Rules, 2011 Notification No. 37/2012-ST, dated 20- 6-2012.

By Tarun Ghia, Brijesh Cholera, Pratik Mehta, Chartered Accountants
Reading Time 1 mins
fiogf49gjkf0d
By this Notification, the Point of Taxation Rules, 2011 are amended by

(i) omitting the definition of associated enterprises and taxable services as given in sub-rule 2(b) and 2(f), respectively, from the said rules and

(ii) substituting the words ‘provided or to be provided’ wherever they occur in the said rules, with the words ‘provided or agreed to be provided’.

Download PDF

You May Also Like

Amendment in Service Tax Rules, 1994 — Notification No. 36/2012-ST, dated 20-6-2012.

Baba Promoters & Developers v. ITO ITAT ‘B’ Bench, Pune Before I. C. Sudhir (JM) and G. S. Pannu (AM) ITA Nos. 629/PN/2009; 625/PN/2009 and 159/PN/2010 A.Ys.: 2004-05, 2006-07 and 2005-06 Decided on: 29-2-2012 Counsel for assessee/revenue: Sunil Ganoo/ Satindersingh Navrath and Ann Kapthuama