Telecommunication service - Section 66A is only for the purpose ...

Tax Responsibility u/s 66A Only Applies If Service Is Taxable Per Sections 66 and 65(105)(zzzx); Stay Granted.

December 21, 2013

Case Laws Service Tax AT

Telecommunication service - Section 66A is only for the purpose of casting the responsibility to pay tax. Firstly the service should be taxable as per provisions of Section 66, that is firstly, the requirement of Section 65(105)(zzzx) has to be satisfied - stay granted - AT

View Source

← Previous Next →

Telecommunication service - Section 66A is only for the purpose ...

Tax Responsibility u/s 66A Only Applies If Service Is Taxable Per Sections 66 and 65(105)(zzzx); Stay Granted.

December 21, 2013

Case Laws Service Tax AT

You may also like:

Services received from outside India - POPOS Rules - RCM - when such services are provided by agencies outside India these cannot be provided within India and it is for...

Rent a cab services - distinction between 'renting' and 'hiring' - the appellant indulges in providing service under a rent-a-cab scheme in relation to a cab and...

Club Membership - Section 65(25a), Section 65(105) (zzze) and Section 66 as incorporated / amended to the extent that the said provisions purport to levy service tax in...

Classification of taxable services u/s 65A - Supply of Tangible Goods service u/s Section 65(105)(zzzzj) versus Mining of Mineral, Oil or Gas service' u/s Section...

Service tax on Works Contract - Section 65(105)(zzzza) - Whether works contract service is chargeable to service tax, prior to 1.6.2007 - matter referred to 5 member bench - AT

Service tax on works contracts and the taxability of the value of goods used in such contracts. It clarifies that service tax can only be levied on the service...

Sale of space or time for advertisement section 65(105) (zzzm) – Whether magazine is a print media are not liable to pay any Service Tax - stay granted - AT

Constitutional Validity of Sections 65 (30a), 65(105) (zzq), 66 and 67 of Chapter V of Finance Act, 1994 - levy of service tax - composite contract - Contractors...

Security agency service provided by the society of ex-serviceman - commercial concern or not - tax entry section 65(105)(w) - demand of service tax confirmed for the...

CESTAT held that appellant was liable to pay service tax on selling commission under reverse charge mechanism. The selling agent services provided by M/s. Parah from UAE...

Demand of service tax - renting of cab without transferring control - unless there is control, which is passed to the hirer under the rent-a-cab scheme, there cannot be...

Nature of Service - Commercial Training or Coaching - non-profit institution - training programmes at the level of individual bank - the explanation to Section...

Determination of service tax liability - the deposit insurance activity of DICGC falls within the ambit of section 65(105)(d) of the Finance Act, 1994 and is chargeable...

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...

Classification of services - Franchise Service or Business Auxiliary Service? - Race Promotion Contract - The CESTAT found that the contract did not constitute a...

Quick Updates: