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 September 2015 Year 2015 This

Short payment of service tax - MSO / Cable operator services - ...


Cable Operator Dispute: Revenue Authority's Subscriber Base Calculation Found Notional, Lacks Factual Basis for Service Tax.

September 16, 2015

Case Laws     Service Tax     AT

Short payment of service tax - MSO / Cable operator services - under-reporting of number of subscribers - The subscriber base as calculated by the revenue for this period is a notional one, theoretical without any basis - AT

View Source

 


 

You may also like:

  1. Levy of Service Tax - gross amount collected from the subscribers/ultimate customer or only on the gross amount received by them from the Local Cable Operators (LCOs)...

  2. Cable operator service - dispute about figures of subscriber base - Once the figures are taken from a written contract, which is in pursuance to a statute, namely,...

  3. Cable Operator Service - the assessee had not properly maintained the record of number of connections and charges collected from the subscribers - demand confirmed.

  4. Addition on account of revenue recognition following percentage of completion method (POCM) - as per AO assessee had incurred substantial expenses on construction but...

  5. CESTAT partially allowed the appeal concerning service tax liability for a cable operator. The tribunal held that the extended period of limitation could not be invoked,...

  6. Assessee showed higher wastage of 13.04% on consumption of worsted yarn compared to 8.66% in previous year. AO made addition for excessive shortage and scrap value of...

  7. BAS - cable T.V. operator providing internet services through their cable network to their clients - Nothing in the agreement suggests that the appellant and Sify have...

  8. Initiation of CIRP - Corporate Debtor failed to make repayment of its dues - pre-existing dispute or not - the disputed invoices were rightly sent to the respondent -...

  9. Clandestine manufacture and recovery of Central Excise Duty along with interest and penalty - suppression of facts and misrepresentation alleged against petitioner -...

  10. E-commerce operator definition under GST Act examined. Applicant found to be owner of digital platform facilitating supply of services, qualifying as e-commerce operator....

  11. Disallowance of job charges paid - sufficient evidences have been filed by the assessee before the revenue authorities for substantiating the claim of the assessee...

  12. The Appellate Tribunal upheld the Adjudicating Authority's rejection of the Section 9 application filed by the Operational Creditor. The key points are: The Operational...

  13. NCLAT affirmed the Resolution Professional's calculation of worker's salary claim at Rs.185,62,360/- for layoff period. The tribunal determined that the Resolution...

  14. Admission of section 9 application - initiation of CIRP - pre-existing disputes or not - he National Company Law Appellate Tribunal (NCLAT) found ample evidence of a...

  15. Branded service or not - Cable operator service - SSI Exemption - the appellants are not providing any branded service to the subscribers therefore, the appellants are...

 

Quick Updates:Latest Updates