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 January 2016 Year 2016 This

Valaution - Business Auxiliary services - the incentive received ...

Service Tax

January 16, 2016

Valaution - Business Auxiliary services - the incentive received for achieving the targets is not excludible from the assessable value of the service which as per Section 67 is the gross amount received for the service rendered - AT

View Source

 


 

You may also like:

  1. Business Auxiliary Service - target incentives not liable to service tax - AT

  2. Valuation - Maintenance and Repair Services - the incentives received from Maruti Udyog for achieving targeted sale were held as not to be part of the value of the services

  3. Demand of service tax in respect of sales/target incentive, the revenue wants to tax this activity under the category of business auxiliary service found as trade...

  4. Taxability of amount received and for achieving the target under Target Incentive Scheme in the hands of car dealers - demand of service tax under Business Auxiliary...

  5. Levy of Service Tax - Incentive received - (i) the air travel agent is promoting its own business and is not promoting the business of the airlines; - (ii) the air...

  6. Service tax liability - the target incentives received by the authorized dealer cannot be subjected to service tax under the category of "BAS" - AT

  7. Service charges received by the assessee from tenants - Income from house property or business income - service charges received by the company from the tenants is...

  8. Direction to issue necessary instructions to the field formations to effectively utilise NMS and AIMS of EFS module to achieve the targets for the widening of the tax base.

  9. Business Auxiliary Services - rebate received from the postal department - It cannot be treated as a commission or an amount received for promoting the postal services.

  10. Levy of Service Tax - Business Auxiliary Service - incentives and discount support received by the appellant - It is noticed that the appellant purchases vehicles from...

 

Quick Updates:Latest Updates