Appellant could have entertained a bona-fide belief that they ...

Service Tax

October 21, 2015

Appellant could have entertained a bona-fide belief that they are acting as a pure agent while transmitting the amount of salaries, wages and allowances Shipping Corporation of India to the staff supplied by them - Extended period of limitation cannot be invoked - AT

View Source

← Previous Next →

Appellant could have entertained a bona-fide belief that they ...

Service Tax

October 21, 2015

You may also like:

Penalty for non deduction of tax at source - bona fide belief proved - penalty set aside - AT

Classification of goods - toys, viz., Talking Parrot - bona fide belief - penalty, as imposed on the appellant/assessee is not justified in the facts of the present case - HC

Penalty under section 271(1)(c) – assessee in bona fide belief that Dharmada collections were not part of its income but were diverted by an overriding title towards...

Suspension of the courier licences - Illegitimate benefit of duty free Bona fide gifts – Once an authorisation is not produced, the courier agent becomes the importer - HC

Extended period of limitation - intent to evade payment of duty - Suppression - The reason for such bona fide belief stands corroborated from the fact that the service...

Exemption from additional duty of customs u/s 3(5) of the Customs Tariff Act, 1975 - appellant could have entertained a bona fide belief that their activities would not...

Demand of service tax - pure agent - outdoor catering - The contract between the two parties does not provide that appellant will act as a pure agent. In fact, there is...

Levy of GST - Pure Agent - 1. TLEF is pure agent of Industry Partner to the extent of reimbursement of the actual amount Stipend incurred by it and thereby said...

Valuation - inclusion of reimbursement of expenses in assessable value - pure agent services - this amount is not includable in the assessable value for charging service tax - AT

Only after 2010, the statute treated all services rendered within the port as port service. Therefore since the activity undertaken and the amount collected is for...

Quick Updates: