Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Service tax demand – Reverse charge on GTA - prima facie ...

Service Tax

September 11, 2013

Service tax demand – Reverse charge on GTA - prima facie individual transporters did not issue any consignment note for transportation of the goods cannot be called Goods Transport Agencies - appellant not liable to pay any amount of service tax under the head GTA service under Section 65(105)(zzp) - stay granted - AT

View Source

 


 

You may also like:

  1. GTA - transportation services rendered by other transporters as sub-contractors - Consignment note' for the transportation service, it is held that the Appellant is not...

  2. Levy of service tax on freight charges - GTA Services - Appellant being manufacturer - No consignment note was issued by any of the transporters - delivery of the goods...

  3. Nature of transaction - Classification of services - Supply of Tangible Goods Services or GTA Services - the same transaction could not be levied to service tax both at...

  4. Reverse Charge Mechanism - GTA Service - The argument that since the service providers are mostly individual truck owners do not fall under goods transport agency is not...

  5. Waiver of pre-deposit - Business Auxiliary Service - import of services - reverse charge mechanism - revenue neutrality - The refund of Service Tax so payable is not...

  6. Reverse charge mechanism - GTA service - appellant were proprietorship concerns - the demand for the period April, 2016 to June, 2017 is also liable to be set aside....

  7. GTA service under reverse charge mechanism - Once the service provider discharged the service tax where the service recipient is liable to pay the service tax, demand of...

  8. Refund of service tax paid on GTA services - service tax was paid directly by the provider of services whereas it was the liability of the recipient under reverse charge...

  9. Service tax liability raised under reverse charges mechanism - discharge of service tax liability is done by transporters themselves thus again demanding the service tax...

  10. Valuation - Composite services - GTA Services on reverse charge basis - non-inclusion of various expenses in the taxable value - The Tribunal found that the services...

  11. Exemption from service tax - Legal services - Notary services - The court affirms that legal services provided by individual advocates or firms of advocates are exempt...

  12. Service Tax on Profit sharing agreement - Demand of Service tax on account of business support services provided to BCCI-IPL – prima facie demand is not maintainable - AT

  13. Once the service provider has paid the tax under reverse charge mechanism, service tax cannot be demanded from the appellant - demand of service with penalty set aside - AT

  14. Cargo Handling Service - Composite services of shifting/transportation of materials - GTA Services - loading and unloading is ancillary to the main activity - prima...

  15. Levy of Service Tax - reverse charge mechanism - to say that the software was available in India, with the appellant and hence the provision of service was from India...

 

Quick Updates:Latest Updates