Home Highlights October 2014 Year 2014 This

You may also like:

1. Work contract service - Period of limitation - The facts of the case are sufficient to hold that there was no clarity about the individual liability of the sub...

2. Warehousing services - Agricultural Produce or not - rate of tax - Circular No. 16/16/2017 GST - This circular is an excellent guide to determine whether a particular...

3. Levy of service tax on sub-contractor - in view of the specific clarifications regarding 'input service' rendered by the sub-contractor, which is used by the main...

4. Circular regarding Accounting Framework for new Goods and Services Tax (GST) regime - Circular

5. Money Transfer Service Scheme - List of Sub Agents - Circular

6. Levy of service tax - liability on activity of sub-contractor when main contractor has discharged the service tax liability - the appellant / sub-contractor is liable to...

7. Waiver of pre-deposit - levy of service tax on sub-contractor - main contractor themselves admitted that they have already paid the service tax - stay order modified -...

8. Demand of service tax - The appellant argued that it was engaged in the construction of false ceilings and was a sub-contractor for the main contractor, who had...

9. GTA - transportation services rendered by other transporters as sub-contractors - Consignment note' for the transportation service, it is held that the Appellant is not...

10. Demand of service tax - Double taxation - sub-contractor - pre-Cenvat credit Rule 2004 era - eparate confirmation of service tax against the sub-contractor would not be...

11. Demand of service tax - sub-contractor - CBEC Circular No. 96/7/2007-ST dated 23.08.2007 - if the main contractor has paid Service Tax of the entire contract value,...

12. Price reduction clause - levy of service tax on liquidated damages - declared services or not - applicability of CBIC vide circular no.178/10/2022-GST dated 3rd August,...

13. Classification of services - original contract work - services provided by (sub-contractors) to the main contractor pertaining to the irrigation, construction and...

14. Effective date of a Circular issued by the CBEC - It is not possible to accept the contention advanced on behalf of the department that the circular dated 23.08.2007 is...

15. If at all, the service tax paid by a sub-contractor which becomes part of service further provided by the main contractor, the scheme of credit as envisaged by the...