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Service Tax - Highlights / Catch Notes

Home Highlights April 2013 Year 2013 This

ST liability was discharged by the GTA itself - the lower ...

Service Tax

April 25, 2013

ST liability was discharged by the GTA itself - the lower authorities cannot shift the entire blame on the appellants for having not produced any authentic documentary evidence - AT

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  1. GTA services - Payment of freight - liability to discharge service tax burden is on supplier of goods or purchases to goods - lower authorities to re-verify the facts...

  2. Services of cargo handling - main contractor discharged the entire service tax liability - ST can not be demanded twice from the sub-contractor - demand and penalty set aside - AT

  3. GTA Service - reverse charnge - it was alleged that appellants are required to discharge service tax liability in respect of services from GTA as they were a partnership...

  4. ST liability & interest have been discharged, though not by the service provider but by the recipient of services - Demand of ST from service provider dropped

  5. Utilizing CENVAT Credit in discharging service tax liability of GTA service (outward freight) - imposition of penalty under Section 76 - penalty waived u/s 80 - AT

  6. Cargo Handling Service - Composite services of shifting/transportation of materials - GTA Services - loading and unloading is ancillary to the main activity - prima...

  7. Shifting of factory - transfer of unitlized cenvat credit to another factory - lower authority have not referred to any provisions of law requiring prior permissions -...

  8. Abatement - works contract - appellant is claiming the bonafide belief having discharged Service Tax liability after availing the abatement under Notification...

  9. Once the assessee has discharged the initial onus to prove that the deduction is allowable, the onus to prove that the deduction is not admissible, shifts to the tax...

  10. Abatement of value of material - N/N. 12/2003-ST dated 20th June 2003 - discharge of VAT liability would preclude the levy of service tax on the value of those goods

 

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