Value of Export Cargo Handling Service - The expression ...

Understanding 'Exempted Services' in Export Cargo: Tax Exemption u/s 93 and Non-Taxable Services u/s 66.

September 12, 2013

Case Laws Service Tax AT

Value of Export Cargo Handling Service - The expression ‘exempted services’ covers not only the services taxable under Section 66 of the Act, which were fully exempt from service tax by some exemption notification issued under Section 93, but also those services which are not taxable under Section 66 of the Act - AT

View Source

← Previous Next →

Value of Export Cargo Handling Service - The expression ...

Understanding 'Exempted Services' in Export Cargo: Tax Exemption u/s 93 and Non-Taxable Services u/s 66.

September 12, 2013

Case Laws Service Tax AT

You may also like:

CENVAT Credit - input services used for taxable as well as exempt services - Since the service provided to the state of J&K are not liable to service tax, as Section 64...

Electronic refund of service tax paid on taxable services used for exports of goods - Trade Notice

CESTAT ruled that advertising services to print media fall under the negative list in section 66(b)(g) of Finance Act, making them non-taxable, following precedent in...

Refund of service tax paid by utilizing the Cenvat credit denied - Retrospective exemption - In the present case while taking the Cenvat credit the output service were...

Exemption from service tax - Legal services - Notary services - The court affirms that legal services provided by individual advocates or firms of advocates are exempt...

Refund of service tax - export of service or not - Applying Rule 6A of Service Tax Rules, in the fact of the present case, the provider of service i.e. the appellant is...

Cargo handling service or manpower supply service was the central issue. The demand raised for service tax on 'cargo handling service' was held unsustainable as the...

Levy of Service Tax - rendering cleaning service mostly to non- commercial organizations, government hospitals, educational institutes - As the cleaning service has been...

The Appellate Tribunal examined the classification of services provided by the appellant to overseas educational institutions, determining whether they constituted...

Declared Service u/s 66 E(e) of FA or not - Business Transfer Agreement (BTA) entered by the Appellant having a non-compete clause - The tribunal held that, Adjudication...

Export of services or not - Reversal of Credit - The fundamental charge that the service recipients are ‘other establishments’ of service providers in terms of in terms...

Export of service or not - Palace or provision of services - The case revolved around the Appellant's provision of sales promotion and marketing services to companies...

Levy of service tax - Life Insurance Service - Renting of Immovable Property Service or not - On the taxability of life insurance service, the Tribunal determined that...

Exempt services or not - educational institutions or not - whether the services rendered by the petitioner university by granting affiliation and its allied activities...

CENVAT Credit of Service Tax paid - exempt services or not - the services rendered by the appellant in this case, insofar as the same related to the handling of export...

Quick Updates: