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 May 2014 Year 2014 This

A taxing entry brought to the statute book at a later stage does ...

Case Laws     Service Tax

May 9, 2014

A taxing entry brought to the statute book at a later stage does not mean that legislature is prevented to tax an activity in terms of a former entry embracing an activity defined by law for taxation. When the work executed by the appellant could not be held as “dam” constructed, the appellant lost exemption. - AT

View Source

 


 

You may also like:

  1. Difference between Fee and Tax - water and sewerage taxes levied and collected - legislative competence of State Legislature to levy the tax under the provisions of...

  2. Set off the excess entry tax paid - After verifying the total entry tax paid by the petitioner, for each of the assessment years referred, and the sales tax paid or set...

  3. Levy of Entry Tax - stock transfer price - validity of Equalized List Price (ELP), adopted by the appellant - As per Section 4 of the Entry Tax Act, the entry tax...

  4. Donations in golaks - AO proposed to tax the anonymous donations - The Legislature intended to tax the unaccounted money or black money which was brought in the books of...

  5. Levy of Entry tax - goods which were imported from outside of state of West Bengal - Having regard to the deletion of Entry 52 of the State List and bearing in mind the...

  6. Rate of tax - uniform rate of tax or different rate of tax on purchase of goods for use in the works contract - It was open to state legislatures to provide uniform...

  7. The mere fact that entry tax payment would be adjusted against the sales tax liability as per Section 4 of the Entry Tax Act, would not come to the aid of the assessee...

  8. Entry Tax - rebate to the extent of the amount of tax on the payment of Trade Tax - Notification dated 28.4.2005, cannot be interpreted in the manner that where the rate...

  9. Tax planning versus Tax evasion - The Assessing Officer cannot disregard a transaction just because it results in a tax advantage to the assessee. Just as much as we...

  10. Classification - If it had been the intention of the Legislature to distinguish between edible and inedible Starch, the Entry 118 itself would have explicitly said so...

  11. In a taxing statute one has to go by the clear language of the statute and equity has no role to play while interpreting a taxing statute - HC

  12. Levy of Entertainment Tax - “online booking charges” charged by a Cinema Hall Owner besides the “cost of ticket” for entry into the cinema hall - The measure of...

  13. Benami GST Registration – Instructions on measures to prevent evasion of tax.

  14. Levy of purchase tax payable - purchase of turmeric - Section 12 (2) of the Tamil Nadu Value Added Tax, 2006 - There was a paradigms shift from TNGST Act, 1959 when...

  15. Imposition of entry tax - even imposition of tax more than once cannot be prevented nor prohibited under the Constitution - HC

 

Quick Updates:Latest Updates