C & F Agent versus as a Del Credere Agent – since the ...

Respondent-Assessee Ruled as Del Credere Agent, Not Liable for Service Tax as C&F Agent for IPCL.

November 5, 2013

Case Laws Service Tax AT

C & F Agent versus as a Del Credere Agent – since the respondent-assessee was not a C&F Agent for IPCL as it was a Del Credere Agent the respondent-assessee is not liable to pay service tax - AT

View Source

← Previous Next →

C & F Agent versus as a Del Credere Agent – since the ...

Respondent-Assessee Ruled as Del Credere Agent, Not Liable for Service Tax as C&F Agent for IPCL.

November 5, 2013

Case Laws Service Tax AT

You may also like:

Business Auxiliary Service – activity of “Del Credere Agent“ was brought under the service tax net with effect from 16/06/2005 under the category of “Business Auxiliary...

CENVAT Credit - commission paid to the Del Credere Agent - the services provided by Del Credere Agents is Business Auxiliary Service and the same is for the promotion of...

Services provided by Agent on behalf of AAI or airport liable to Service tax - SC

Classification of service - Pure agent or service provider - The applicant does not satisfy any one of the conditions mentioned in the Rule 33 of CGST Rules, 2017 which...

Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credere agent (DCA) - CBIC clarifies three issues.

BAS - Commission paid foreign agents - foreign agent acted as an agent outside India in relation to sale of the processed tobacco - liable to service tax, the liability...

The CESTAT held that the services rendered by the appellant to overseas universities/colleges amounted to 'Export of Service' and not 'intermediary service'. It observed...

Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

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...

Person liable to pay service tax under GTA -It is not possible to hold that the appellants are paying the freight through their agents and are therefore liable to pay...

Appellant not liable to pay tax on outbound tours irrespective of service recipient's location as per Rule 3(2) of Export of Service Rules, 2005 and Notification No....

CIRP - Del Credere Agent - Financial Debt or not - in the teeth of Clause 15 of the ‘Del Credere Agency Agreement’, dated 04.04.2017 and keeping in mind of a prime fact...

Service tax liability on construction and sale of complexes/houses/flats, real estate agent services, reverse charge mechanism for legal charges, manpower supply, and...

The CESTAT held that the appellant did not collect any amount representing service tax from sub-agents/customers. The amount recovered was the service tax already paid...

Quick Updates: