Technical testing and analysis service - the respondent have ...

No Service Tax on Self-Conducted Testing and Analysis; Not Considered Services to Job Workers.

June 26, 2014

Case Laws Service Tax AT

Technical testing and analysis service - the respondent have tested their own goods and, as such, have not provided any service to the job workers and, hence, no service tax would be chargeable - AT

View Source

← Previous Next →

Technical testing and analysis service - the respondent have ...

No Service Tax on Self-Conducted Testing and Analysis; Not Considered Services to Job Workers.

June 26, 2014

Case Laws Service Tax AT

You may also like:

Cenvat credit of Service tax paid by the service provider is available to the service recipient under Rule 3 even if Job worker was exempt from payment of service tax - AT

Cenvat credit - Service Tax paid on various services viz., Catering service, Commissioning services, House Keeping, Documentation Service and Conducting written test for...

Refund claim - service tax was paid under reverse change mechanism - Technical Testing and Analysis Service - service was not partly performed in India - period of...

CENVAT credit - job-work - the service tax provider i.e. job worker has opted to pay service tax without availing the exemption N/N. 8/05-ST which cannot be objected,...

Self Adjustment of excess service tax paid with the service tax liabilities for subsequent period - Service tax amount paid at higher rate for the service tax...

Import of services - Place of provision of services - Even though the goods on which test was conducted and certificate issued therefore were received by the recipient...

Classification of services - Online Information and Database Retrieval Services or not - self-administered test taken by the candidates - taxability - The service...

The assessee, incorporated under Canadian laws, rendered pre-clinical laboratory services to Indian customers in the pharmaceutical, medical device, and biotechnology...

Job Work - valuation - liability of GST - The job worker, as a supplier of services, is liable to pay GST if he is liable to be registered. He shall issue an invoice at...

Business Auxiliary Services - Job work - ‘yamming process’ amount to manufacture - not liable to service tax - AT

Levy of Service Tax - technical testing and analysis service - we do not find any merit in the argument that the charges recovered on account of storage beyond period of...

Technical testing and analysis service - service under discussion relates to research and development activity and the appellants are not undertaking the testing and...

Service tax liability cannot be imposed twice on the same transaction. The appellant, as a service recipient, was required to pay 75% of the service tax under the...

Business Auxiliary Service - job work - polishing the utensils - Since the appellant is a job worker and is not engaged in the manufacture of the excisable goods in its...

Manufacturing activity or Job work - Whether appellant shall be liable to Service Tax as manpower provider - appellant had not provided service of manpower but had acted...

Quick Updates: