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 November 2014 Year 2014 This

Just because an assessee shows some amount as service tax, ...

Service Tax

November 22, 2014

Just because an assessee shows some amount as service tax, collects the same and pays it to Government, if the whole activity is not liable to tax, just because he paid the tax would not render him ineligible for such exemption - AT

View Source

 


 

You may also like:

  1. Levy of Service Tax - rendering cleaning service mostly to non- commercial organizations, government hospitals, educational institutes - As the cleaning service has been...

  2. Indian Railways though part of the Union Government is liable to pay Service Tax in case the activities undertaken by them fall within the definition of taxable services...

  3. Activity of loading of coal from Railway siding into Railway wagons making use of Pay Loader - Any activity incidental to freight of cargo is liable to be taxed under...

  4. Levy of penalty - As the assessee had paid service tax and interest by showing their bonafides before issuance of SCN - Penalty liable to be waived of by invoking Section 80 - AT

  5. Demand of service tax - they are liable to pay the Service Tax on the amount collected by them as an advance prior to introduction of Service Tax liability on said services - AT

  6. Construction of residential complex services cannot be liable to Service Tax prior to 01.06.2007, if the appellant has paid VAT on the impugned activity as Works Contract - AT

  7. Service tax liability - AO has shown sympathy to the persons who is liable to pay the tax - Notice given to AO to explain his role - HC

  8. Renting of immovable property - Assessee is liable to pay service tax in respect of such one time amounts received in respect of lease granted for less than 30 years - AT

  9. Nature of activity of "chit fund business" - cash management / fund management - the petitioner is not liable to pay service tax before 14.05.2015 - petition allowed.

  10. Adjustment excess tax paid under Rule 6(3) - first service tax was paid but later adjusted on the ground that other party is liable to pay service tax - stay granted - AT

 

Quick Updates:Latest Updates