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 June 2023 Year 2023 This

Wrongful collection of service tax from clients - Case of ...

Service Tax

June 12, 2023

Wrongful collection of service tax from clients - Case of Revenue is that Appellant even after claiming that they were exempted from the payment of Service Tax, they were actually collecting amounts from their clients - Extended Period of Limitation - Matter restored back for fresh consideration - AT

View Source

 


 

You may also like:

  1. Appeal by revenue - low tax effect - even loss claimed by assessee for a particular year assumes considerable significance in variety of situations - Tribunal committed...

  2. Penalty u/s 271(1)(c) - Held that:- Wrongful claim of depreciation - The attempts made by the assessee are indicative of frivolous nature of claim - penalty confirmed - AT

  3. Refund claim - Export of service or not - Appellant are providing the service of maintenance of equipment on behalf of their foreign clients to Indian buyers - refund allowed - AT

  4. Service tax liability - Undertaking of maintenance or repair services for self and for client do not attract tax liability under Management maintenance and repair...

  5. Demand of service tax - activity of preparation of vegetables, fruits by processing the same & packing in consumer packs for their clients is in relation to agriculture...

  6. Demand of serviced tax under business auxiliary service - Promotion or marketing of service provided by the client versus broadcasting service - pre-deposit of the...

  7. Classification of services - the job performed by the appellant is loading, unloading of goods at port, cutting of bags, spreading of zola, cleaning of jetty etc. at...

  8. CENVAT credit - even in case where the service itself is not taxable but if the service provider discharge the Service Tax, the same can be availed as Cenvat Credit by...

  9. Refund claim of unutilized CENVAT credit - export of services - assessee is eligible for refund of CENVAT credit even though the output services is exempted from the...

  10. Levy of service tax - Mailing list compilation and Mailing services - It is seen that the appellants are not compiling any list or providing list of names addresses etc....

 

Quick Updates:Latest Updates