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 January 2017 Year 2017 This

Mobilization advances - the demand of service tax on advances ...

Service Tax

January 1, 2017

Mobilization advances - the demand of service tax on advances received is unsustainable when asessee has paid service tax on the total value of services periodically deducting the same from the advances received - AT

View Source

 


 

You may also like:

  1. Taxability - advance payments - The Tribunal observed that the appellant failed to issue invoices/bills upon receiving payments for the services provided, as mandated by...

  2. Demand of service tax on advances received - Validity of demand made, without classifying the services - the merit classification of the activity undertaken by the...

  3. Territorial Jurisdiction - demand of service tax - Commissioner of Service Tax, Bangalore has no jurisdiction to make any demand of service tax in respect of...

  4. Adjustment of Advance tax paid (service portion) - Apportionment of advance received towards supply of goods and supply of services - Rule 6(4A) and 6(4B) of the Service...

  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. Levy of GST - time of supply - Mobilization Advance received - On reading the Receipt voucher no RTGS 223033 dated 8-2-21, the recipient deducted TDS under Section 51...

  7. Demand of service tax from Cooperative Society - principle of mutuality - Consultancy service - no demand - HC

  8. Levy of Service Tax - liquidated damages received - The demand of service tax on late payment surcharge meter renting charges and supervision charges are set aside. The...

  9. Classification of services - The services rendered by the appellant in charter hire of helicopters to various corporates for offshore operations is classifiable under...

  10. Seeking service tax refund for payment of VAT liability - he petitioner had made the payment of the service tax for the periods in question voluntarily and had never...

  11. Levy of service tax on advances received from customers - The Revenue alleged that the advances were taxable, but the appellant argued otherwise, citing a lack of...

  12. Adjustment of advance of service tax was paid but had not been shown in the ST-3 Return as advances and not been adjusted subsequently - Under Rule 6 of the Service Tax...

  13. Service tax liability on amount received in advance - receipt of advance against the supply or goods or services - Tribunal found that advance is against the supply of...

  14. Levy of Service Tax - leasing of the land of Kandla Port Trust - The show cause notice was issued only for demand of interest and penalty and there is no demand of...

  15. Levy of service tax - outstanding advances - the activity of the respondent is held to be in the nature of pure agent. As such, no service tax can be demanded on the...

 

Quick Updates:Latest Updates