Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

Demand of Service tax - out of total income parking of Rs. ...

Service Tax

December 14, 2013

Demand of Service tax - out of total income parking of Rs. 3,88,45,204/- an amount of Rs. 9,63,645/- only pertains to the monthly parking income in respect of parking space provided to the shop owners - prima facie demand is sustainable only on parking income pertaining to the parking service provided to shop owners who own shops in the mall. - AT

View Source

 


 

You may also like:

  1. Revenue or Capital Expenditure - advertisement expense of Rs.1,36,88,928/- Expenditure are revenue in nature.... - HC

  2. Mandap Keeper Services - amount charged for parking space is includible in the value of taxable services - demand of service tax with interest and penalty sustained - AT

  3. Violation of conditions of DEEC Advance Licences - duty liability admitted but interest demand contested - Notification No.204/92-Cus - Demand of Interest confirmed - AT

  4. Rates of Tax on Goods - Schedule 3 - IGST @ 18% - CGST @ 9% - SGST / UTGST @ 9% - Goods and Services Tax - Item wise schedule as amended

  5. Levy of service tax on parking charges - Now, parking services - regardless of wherever it is carried on - stand excluded in entirety. - HC

  6. Valuation - w.e.f. 1.3.2011, the value of taxable service would include the total amount collected by the PCO operator - since it is specifically stated that the said...

  7. Classification of services - Construction of Residential Complex Service or not - Revenue failed to establish that there were common facilities such as Park, Lift,...

  8. Clarification regarding Public Notice No 38 dated 6.10.2016 and Public Notice No. 63 dated 27.3.2017 - Trade Notice

  9. Supply of bunkers to vessels, transportation and charter hire of assets - Supply of Tangible Goods Service (SOTG) - demand of service tax - pre-deposit is required...

  10. Rates of Tax on Goods - Schedule 3 - IGST @ 18% - CGST @ 9% - SGST / UTGST @ 9% - GST

 

Quick Updates:Latest Updates