Classification of services - Leased Circuit Service - it is not ...

Service Tax

March 9, 2023

Classification of services - Leased Circuit Service - it is not enough that the service provider provides lease services but it should also be a ‘Telegraph Authority’ as defined in the Act. Unless both the conditions are cumulative satisfied, service tax levy is not attracted. - AT

View Source

← Previous Next →

Classification of services - Leased Circuit Service - it is not ...

Service Tax

March 9, 2023

You may also like:

Leased Circuit Services/ Telecommunication Services - Admittedly, the provider of such service is not a Telegraph authority under the Indian Telegraph Act - no taxable...

Valuation - The cost of free supply of goods provided by the service recipients to the service provider is neither an amount “charged” by the service provider nor can it...

Classification of services - he foreign service provider being not covered under the term ‘Telegraph Authority’, the service provided by them will not fall under the...

Classification of services - rate of GST - project management consultancy services - t the services provided by the Appellant are neither covered under Si. No. 24(ii)...

Liability of Service Tax - Failure on the part of the service recipient to pay the amount under the service provider agreement cannot be a reason sufficient enough for...

Classification of services - Cargo Handling Service or not - Only because of same containers were transported by sea in the vessel by other service provider and payment...

Rejection of Refund claim - Whether the service provided by the appellant to GSPHCL is service provided to a governmental authority? - The GSPHCL is a 100% owned by...

CENVAT Credit - credit on retained amount - Rule 4(7) of CCR 2004 - The credit of full service tax paid by the service provider in respect of services provided would be...

Business Auxiliary Service - carriage fee - Lease Circuit Service - whether charging carrier fees from different channels is covered under Business Auxiliary Service -...

CENVAT credit - As long the service is provided by the service provider for which any input service is received and used for providing output service, the Cenvat credit...

Valuation - Cable Operator’s Services - Appellant cannot exclude the amounts received for maintenance charges from taxable value in view the Sub-Rule 1 of Rule 5 of...

Valuation - inclusion of reimbursement of expenses - The amount collected as imprest from the customers is towards various expenditure incurred during the provision of...

Taxability - Health Services - The requirement in the definition of said service is that the treatment is provided by service provider and payment is made by insurance...

CENVAT Credit - input services - services used for activities related to its corporate social responsibility [CSR] - there could be services which are used by the...

Classification of service - provision of service including supply of material amounting to transfer of property in goods - The Authority determined that the specific...

Quick Updates: