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    SBS Wiki E Journal September 2022

    SBS Wiki E Journal September 2022

    In this 98h edition, we bring you articles covering the recent supreme court judgment under the service tax law, wherein it was held that only provisions of updates to already sold subjected to VAT software is not again subjected to service tax.

    The next article is part of the series of various facets of taxability of management support services. In this part, we have analysed the impact of arm’s length principle qua the management support services vis-à-vis low value adding intra group services.

    The next article is on the recent release of change in ODI Regulations. The readers may recall that draft ODI regulations for public comments have released a year ago. Now, the final version of regulations has been released. We tried to compare the old vs. draft vs. new regulations and its implications. 

    I hope that you will have good time reading this edition and please do share your feedback. I will also urge clients to mail us topics or issues on which you want us to deliberate in our future editions, so that we can contribute to the same.

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