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Service Tax - Highlights / Catch Notes

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Demand of service tax for the service provided to SEZ for the ...

Service Tax

February 9, 2023

Demand of service tax for the service provided to SEZ for the service wholly consumed within their SEZ - the service of erection, commissioning and installation is indeed used and wholly consumed in the SEZ therefore, the appellant is eligible for exemption under notification no.9/2009-ST as amended - AT

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  2. Refund Claim of Service Tax paid on services consumed within the SEZ and services which were used in the authorized operations of the SEZ units - AT

  3. Levy of service tax - applicability of Reverse Charge Mechanism - Business Auxiliary Service - he services have been provided by the foreign agents to the foreign site...

  4. Refund of duty paid - services wholly consumed within SEZ - non compliance of condition 1(c) of notification no. 09/2009-ST - as per the first para of the notification...

  5. Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

  6. SEZ unit - Legal services - liability pay tax under reverse charge mechanism on services received from advocate - The applicant contended that various provisions and...

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  8. Refund of service tax - SEZ unit - Time limitation - ab initio exemption provided under the SEZ provisions, having over riding effect on the service tax provision. Under...

  9. Refund - services wholly consumed within SEZ - even though there is no necessity to discharge service tax liability, it was held that this does not mean that in a case...

  10. Refund of Service Tax alongwith Interest - Export of services - even if a person has a fixed establishment in India, but if the services are provided and consumed in...

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

  12. Refund to SEZ unit - consumption of services wholly in the SEZ - Service tax on finance charges paid for borrowing funds - only mentions that the funds borrowed by the...

  13. Exemption under N/N. 9/2009-ST - Service provided by a subcontractor to a unit located in SEZ - The appellant, subcontracted by a main contractor, contested the denial...

  14. Refund of services tax - input services received by the unit of the appellant established in SEZ - refund rejected for alleged non-compliance of several conditions - The...

  15. 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

 

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