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 February 2019 Year 2019 This

Reverse charge mechanism - Recipient of service - It was not ...

Service Tax

February 1, 2019

Reverse charge mechanism - Recipient of service - It was not available to the appellant to make suo moto adjustments about the claims of the reinsurer, the scheme of availing credit itself is simultaneously in existence. Such suo moto adjustments shall forfeit the entire objective of credit availment scheme.

View Source

 


 

You may also like:

  1. Demand of Service Tax - Reverse charge mechanism - import of services - As such it is not the liability of service recipient but the liability of service provider which...

  2. Reverse charge mechanism (RCM) - Liability of recipient of service to pay service tax - deemed services - The Appellants have received goods from entities located...

  3. Demand of Interest on 50% of the service tax - when the service provider (appellant) has paid entire 50% of the amount towards service tax and the service Recipient also...

  4. Reverse charge mechanism (RCM) - revenue neutrality - If the argument of revenue neutrality was to be considered a valid argument under the scheme of Finance Act, 1994,...

  5. Mandatory payment of GST under reverse charge mechanism (RCM) on supply of services - Notification as amended

  6. Liability of service tax under Reverse charge mechanism (RCM) - Import of services or not - Commissioning and Installation activity was carried out by the independent...

  7. 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...

  8. CENVAT credit on unregistered premises - reverse charge mechanism - As the tax has been discharged on ‘reverse charge’ mechanism, the identity of provider of service is...

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

  10. Reverse charge mechanism - wrongly availed credit and utilized the credit - the appellants were not liable to pay service tax under reverse charge mechanism prior to...

  11. Foreign Banks Charges - liability of service tax - reverse charge mechanism - Indian Banks are recipient of service, therefore, the appellant cannot be held as recipient...

  12. 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...

  13. Classification of services - rate of GST - Intermediary services - Overseas Commission Agent located outside India - In the present case, the import of services shall be...

  14. Liability of service tax - reverse charge mechanism - overseas banks has deducted certain bank charges from the export realization of the appellant’s export - Even...

  15. Reverse Charge Mechanism (RCM) on renting of motor vehicles

 

Quick Updates:Latest Updates