01 March 2011
The payment was for obtaining data and use in the way assessee wanted it to be used. It was for use of a copyrighted article and not for transfer of right in the copyright in the article. Just as a book it is a copyright article. Purchase of the book allows use of information contained therein but does not transfer of the copyright therein.
02 March 2011
sir pls help me in this.....Mr A an importer enters contract with B.B clears goods through C.B gets all expenses reimbursed from A which is paid to C.B raises an invoice of all its expenses,which included=s Service tax charged by C.B also raises another invoice for its charges on A.Whether Service Tax charged by C can be taken as input credit by A?since its fully reimbursement with separate invoice.
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