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Service Tax - Highlights / Catch Notes

Home Highlights November 2011 Year 2011 This

Payment of service tax on Import of services – prior to ...

Service Tax

November 29, 2011

Payment of service tax on Import of services – prior to 19.4.2006 recipient of services who was liable to pay service tax was entitled to avail cenvat credit for the purpose of making payment of service tax on import of services.... - HC

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  9. 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...

  10. GTA service under reverse charge mechanism - Once the service provider discharged the service tax where the service recipient is liable to pay the service tax, demand of...

  11. Import of service - payment of service tax under reverse charge - service tax payment by a service receiver cannot be made by utilising the Cenvat credit - AT

  12. Demand of service tax - they are liable to pay the Service Tax on the amount collected by them as an advance prior to introduction of Service Tax liability on said services - AT

  13. Levy of service tax - Auction of abandoned imported goods by the CONCOR - ground rent/storage rendered towards the un-cleared/un-claimed cargo of the importer - The...

  14. Belated appeal - Import of services before 1.4.2006 - Business Auxiliary Service - service tax was paid but no interest and penalty - later the law was declared in...

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