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Service Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Stay application - valuation - Business Support Service - When ...

Service Tax

November 23, 2013

Stay application - valuation - Business Support Service - When advances are received towards services rendered, the same would get adjusted in the bills raised - only payment made towards services provided can be brought under the ambit of consideration received and not any other amount. - AT

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  2. Waiver of pre-deposit - Passive Telecom Infra Services - Services is more appropriately classifiable under Business Support Service where the present demand is in the...

  3. Stay application - Business auxiliary service - providing business auxiliary services by respondents to such NHAI is inconceivable - Stay granted. - AT

  4. Provision of corporate guarantee clearly falls outside banking or financial services. however it would be falling under “Business Support Services“ (BBS) - stay denied - AT

  5. Data and edit fees - appellant, the Indian entity, is required to collect and provide data - ‘Business Support Services' merit classification - stay granted - AT

  6. Provision of services to self - BAS - Export of services without receiving foreign exchange - valuation u/s 67 regarding transactions with associated parties - stay granted - AT

  7. Classification of services - fee paid to overseas players - reverse charge - the remuneration received by the petitioner from the IPL franchisee could not be taxed under...

  8. Valuation - inclusion of notional interest on advances received - they did not extend this cash discount to those dealers who are not making advance payment - additions...

  9. Business Support Services - charges towards registration fees of the RTO - service in question is not covered under Business Support Service

  10. Services which are supporting in nature to the main business, like services relating to customer relationship telemarketing, office infrastructure, etc. are covered...

 

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