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 December 2015 Year 2015 This

Demand of service tax on Security Agency Services - Appellants ...

Service Tax

December 11, 2015

Demand of service tax on Security Agency Services - Appellants were aware the levy of tax and they have not paid the tax and therefore it is a fit case to invoke the extended period of limitation. Hence, the extended period of limitation would be invoked in this case. - AT

View Source

 


 

You may also like:

  1. Demand of service tax - Society of ex-servicemen - service of Security Agency - definition of Security Agency was changed w.e.f. 18.4.2006 referring "any person" - AT

  2. Penalty under Section 76 - call for invoking Section 80 - as the Service Tax liability on Security Agency services being new, the entire penalty need to be deleted - AT

  3. Security agency service provided by the society of ex-serviceman - commercial concern or not - tax entry section 65(105)(w) - demand of service tax confirmed for the...

  4. Levy of Service Tax - security agency service or not - Home Guards department - scope of the term ‘person’ - Since State cannot be a person, it cannot be a “security...

  5. Levy of service tax - Business run by an Individual can be termed as held as "commercial concern" - Security agency service - Held Yes

  6. Demand of service tax from the Sub-contractor - Demand of service tax with interest confirmed - Levy of penalty u/s 77 & 78 waived invoking the provisions of section 80- AT

  7. Levy of Service Tax - construction of compound wall/fencing - security agents services - Taking that definition of 'security agency' into section 65(105)(w) of Finance...

  8. Security Agency Service - the activity undertaken by the police is not covered by the definition of Security Agency under Section 64(94) of the Act - AT

  9. Waiver of penalty - since Service tax liability was discharged voluntarily it is a fit case as sufficient cause has been shown by the appellant for invoking Section 80 - AT

  10. Liability of Service Tax - Security Services - in the absence of any agreement to utilize the services of an individual, assessee cannot be said to have provided...

 

Quick Updates:Latest Updates