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

Refund - service tax was mistakenly paid - amount paid by the ...

Service Tax

January 18, 2016

Refund - service tax was mistakenly paid - amount paid by the appellant under Manpower Recruitment Agency Services is required to be refunded because no tax can be collected without the authority of law - AT

View Source

 


 

You may also like:

  1. Denial of refund claim - deputation of employees to their own sister concern and recovering cost from them, would not amount to rendering of Manpower Recruitment or...

  2. Manpower Recruitment agency service - Valuation - inclusion of value of Provident Fund and other statutory dues - these amounts constitute the gross amount charged by...

  3. Classification of services - when lumpsum work is agreed upon to be rendered on rate contract payment, the same would not amount to manpower recruitment or supply agency service.

  4. Job Work activity - Manpower Supply Recruitment Agency Services - lumpsum contract of carrying out the job in the factory premises - service recipient has deducted TDS -...

  5. Remuneration received from abroad for sending nurses after training on the ground that it amounts to manpower recruitment and supply service - prima facie it is an...

  6. Collection of fees - nature of amount collected from students for placement scheme / employment - prima facie not taxable as Manpower Recruitment Services - AT

  7. 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...

  8. Demand of service tax - Manpower Recruitment Service or Supply Agency Service - deputation of employees to other company - demand set aside - AT

  9. Placement services - campus recruitment of its students - Prima facie, this transaction squarely fell within the ambit of the definition of “Manpower Recruitment or...

  10. Manpower Recruitment or Supply Agency service - deputation of staff to subsidiaries/group companies for stipulated work for a limited period cannot be considered as...

 

Quick Updates:Latest Updates