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Refund - reduction in value - credit notes towards trade discount raised by the Assessee subsequent to the sale - refund allowed - SC    *    Delayed deposit of collected service tax - due to lack of funds - Such possibilities do occur in the world of business - No penalty - Tri    *    Education Cess / Secondary & Higher Education Cess    *    Opinion for availment of Cenvat Credit on invoices provided by CHA against service received for Export and Import.    *    Regarding Refund    *    eligibility of service tax credit    *    Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver    *    Removal of goods from Depot to Job worker    *    Filing of online return for first quarter of 2016-17 - extension of period thereof    *    Jurisdiction of income-tax authorities    *    Advisory on Introduction of Special Advanced Authorisation Scheme    *    Applicability Of Service tax on Liquidated Damages    *    weighment permission    *    Purchase from unregistered dealer    *    Disclosures on the Website    *    Cabinet approves simplification and liberalisation of the Foreign Direct Investment Policy, 2016 in various sectors    *    Cabinet approves creation of a Project Development Fund to catalyse Indian economic presence in Cambodia, Laos, Myanmar and Vietnam    *    India jumps 19 places in World Bank’s Logistics Performance Index; Improves its Ranking from 54 (in 2014) to 35 (in 2016)    *    Closure of financial accounts under Rule 114H (8) of the Income-Tax Rules, 1962 under alternative procedure of FATCA    *    RBI Reference Rate for US $    *    Settlement Commission (Income Tax and Wealth Tax) (Recruitment and Conditions of Service of Chairman, Vice-Chairman and Members) Amendment Rules, 2016    *    Seeks to amend Notification No. 26/2012- Service Tax dated 20.06.2012, by inserting of entry “5A” for transportation of passengers embarking from or terminating in a Regional Connectivity Scheme (RCS) airports, with abatement of 90%,for a period of one year from the date of commencement of operations of the Regional Connectivity Scheme (RCS) airport, with condition of without taking any CENVAT credit
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Adjustment of service tax liability under Rule 6(3) - refund of amount received towards taxable services - The contention that credits made in the books of accounts of the assesse in the name of an intermediary do not amount to refund to the intermediary could not be accepted - Tri - Service Tax

Service Tax - August 12, 2013

Adjustment of service tax liability under Rule 6(3) - refund of amount received towards taxable services - The contention that credits made in the books of accounts of the assesse in the name of an intermediary do not amount to refund to the intermediary could not be accepted - Tri

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