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 March 2015 Year 2015 This

Since the purchase and cancellation entries were made within the ...

Service Tax

March 17, 2015

Since the purchase and cancellation entries were made within the time limit for making payment, the asessee was not liable to make any payments against these defective softwares and the claim of the assessee in this regard is acceptable - demand of service tax is not sustainable - AT

View Source

 


 

You may also like:

  1. Payment of Service tax was not made through challan instead the payment was made through debit entry in the Cenvat credit account - cenvat credit allowed on the basis of...

  2. Addition of interest expenses - assessee has made payment to partners as per the Partnership Deed and within the limit prescribed u/s 40(b) - claim of interest expense allowed - AT

  3. TDS - Distribution of software product - payment made by the assessee to nonresident companies would amount to royalty within the meaning of Article 12 of the DTAA -...

  4. TDS u/s 194J - purchase and sale of rights in satellite and movies - the payments made would fall within the definition of “royalty“ - TDS to be deducted u/s 194J - AT

  5. TDS u/s 194H - Commission payment made to NPCI - the payment made to NFS could not be considered as commission or brokerage liable for deduction at source.

  6. ASSESSEE MAKING PAYMENT WITHIN PERMISSIBLE TIME UPON RECEIVING NOTICE UNDER SECTION 156 PENALTY CANNOT BE IMPOSED. - Article

  7. Reopening of assessment - accommodation entries - nothing concrete was brought on record to substantiate that the assessee received any entry or made payment for...

  8. Prior to 25-6-1999 the adjudicating authority could adjust the excess payments made at the time of provisional assessment towards short-payments arising at the time of...

  9. Disallowance u/s 40A(3) - payment in case for purchase of recharge vouchers from Tata Teleservices Limited - payments were genuine - rigors of section 40A(3) / Rule 6DD...

  10. Refund of excess amount erroneously collected - while making payment the portal displayed a message "Bank away server application error", whereby, the payment got...

 

Quick Updates:Latest Updates