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Service Tax - Highlights / Catch Notes

Home Highlights February 2012 Year 2012 This

Constitutional validity of levy of service tax on import of ...


Parliament's Authority to Impose Service Tax on Imported Services Upheld, Provision Deemed Constitutional.

February 7, 2012

Case Laws     Service Tax     HC

Constitutional validity of levy of service tax on import of services - Does the Parliament have the powers to legislate “for“ any territory - provision does not suffer from vice of unconstitutionality... - HC

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  1. HC upheld constitutional validity of service tax provisions under Finance Act 1994 sub-clauses (zzzzv) & (zzzzw) of clause 105, Sec. 65. Parliament's authority to...

  2. Dispute regarding non-payment/short payment of service tax, tax demand and interest u/ss 73(2) and 75, penalties u/ss 77 and 78 of the Finance Act, 1994, and extended...

  3. Export of service or not - Palace or provision of services - The case revolved around the Appellant's provision of sales promotion and marketing services to companies...

  4. Seeking service tax refund for payment of VAT liability - he petitioner had made the payment of the service tax for the periods in question voluntarily and had never...

  5. Import of IPR - Duty of customs or service tax - Import of imported drawings and designs along with the plant and machinery and capital goods - levy of service tax upheld - AT

  6. Levy of Service Tax - liquidated damages received - The demand of service tax on late payment surcharge meter renting charges and supervision charges are set aside. The...

  7. Levy of service tax - Auction of abandoned imported goods by the CONCOR - ground rent/storage rendered towards the un-cleared/un-claimed cargo of the importer - The...

  8. Levy of service tax - Import of services - Palace of Provision Services (PPS) - Reverse Charge - For making available that data to the Appellant, it is being done from...

  9. Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

  10. Levy of service tax - Life Insurance Service - Renting of Immovable Property Service or not - On the taxability of life insurance service, the Tribunal determined that...

  11. Non-discharge of service tax - extended period invoked, service tax demanded - penalties imposed u/ss 77 and 78 of Finance Act, 1994 - appellant providing taxable...

  12. Service tax liability cannot be imposed twice on the same transaction. The appellant, as a service recipient, was required to pay 75% of the service tax under the...

  13. Service tax liability assessed on various services provided/received by the appellant. Regarding director sitting fees, demand upheld along with interest, no penalty...

  14. CESTAT allowed the appeal, setting aside service tax demands predicated solely on Form 26AS without substantive evidence of service provision. The tribunal consistently...

  15. Payment of service tax on Import of services – prior to 19.4.2006 recipient of services who was liable to pay service tax was entitled to avail cenvat credit for the...

 

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