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

Denial of refund claim - information technology service - ...

Service Tax

December 18, 2015

Denial of refund claim - information technology service - Software Technology Parks of India (STPI) scheme - There are several decisions taking a view that on the ground that the invoice is in the name of different person, credit cannot be denied - AT

View Source

 


 

You may also like:

  1. Nature of income - entire building was leased to tenants registered under the Software Technology Parks Scheme - Various Amenities / services were also provided -...

  2. Classification of services - Information Technology software services or not - sale of canned software with license and condition to upgrade the said software - The...

  3. Management, Maintenance or Repair services in respect of SAP software - while canned software can be treated as goods the customer specific software would be classified...

  4. Refund claim - export of services - The BAS provided from Gurgaon unit is not disclosed in the monthly SOFTEX filed with the STPI as the Gurgaon unit is not registered...

  5. Lease rent received by the assessee from letting out buildings along with other amenities in a Software Technology Park is chargeable to tax under the head ‘income from...

  6. Cenvat credit - Information Technology software services - Such services are made taxable by Clause (zzzze) of Sec. 65(105) of Finance Act, 1994 with effect from...

  7. Management, Maintenance or Repair Service versus ‘Information Technology Services - software usage agreement - annual maintenance contract - period prior to 16/05/2008 -...

  8. Classification of services - Information Technology Software Service or Franchise Service? - licence fee paid to SAP AG, Germany, for grant of non-exclusive licence to...

  9. Levy of service tax - taxable service or not - information technology software - appellant developed anti virus software - The definition of 'information technology...

  10. A unit approved by the Director under the Software Technology Parks scheme will be allowed exemption only under Section 10A as a STPI unit and not under 10B as a 100%...

 

Quick Updates:Latest Updates