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Service Tax - Highlights / Catch Notes

Home Highlights October 2014 Year 2014 This

Principle of estoppel in law against a party - appellant has ...

Service Tax

October 31, 2014

Principle of estoppel in law against a party - appellant has admitted the service tax liability whereas high court has decided that the activity is not taxable - no demand can be made against the assessee - HC

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  2. 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...

  3. Refund of service tax paid on GTA services - service tax was paid directly by the provider of services whereas it was the liability of the recipient under reverse charge...

  4. Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

  5. Demand of service tax from Cooperative Society - principle of mutuality - Consultancy service - no demand - HC

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  7. Demand of Service Tax - Reverse charge mechanism - import of services - As such it is not the liability of service recipient but the liability of service provider which...

  8. Liability of service recipient to pay (reimburse) service tax to the server provider - SC

  9. Liability of appellant to pay service tax - works contract services - There is a reason for a bona fide belief in such arrangement regarding non-liability of...

  10. Seeking service tax refund for payment of VAT liability - he petitioner had made the payment of the service tax for the periods in question voluntarily and had never...

  11. Service tax liability raised under reverse charges mechanism - discharge of service tax liability is done by transporters themselves thus again demanding the service tax...

  12. Reverse charge mechanism (RCM) - Liability of recipient of service to pay service tax - deemed services - The Appellants have received goods from entities located...

  13. Principles of Estoppel against law - Classification of goods - handmade branded unmanufactured tobacco under the brand name of ‘Rajhans’ - classifiable under CETH...

  14. Recovery of short paid service tax - Construction of Complex Service - adjustment of the excess service tax paid - Service Tax when introduced followed the receipt based...

  15. Liability of tax - GTA service - the appellant being a public limited company is covered within one of the seven categories specified where the service tax liability...

 

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