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Service Tax - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

The rate of service tax applicable on the date of which the ...

Service Tax

September 2, 2015

The rate of service tax applicable on the date of which the services were rendered would be the one that would be relevant and not the rate of tax on the date on which payments were received - AT

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  2. Rate of service tax - the rate of tax applicable is rate applicable on the date of providing taxable service. - AT

  3. Rate of service tax - 5% or 8% - The respondent has rightly paid the service tax as applicable on the date of providing the service - AT

  4. Revenue Sharing agreement - Service Tax is applicable on the revenue share relating to the applicant to the extent it is relatable to rendering of taxable service - AAR

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  9. Appropriate rate of tax - Works Contract Service - the rate that should be applied for levy of Service Tax is the rate prevalent on the date of rendering the services...

  10. Applicable rate of service tax – rate of service tax chargeable is the rate in force on the date of rendering service and not the rate in force on the date receipt of payment - AT

 

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