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 April 2016 Year 2016 This

Classification - Contract on lump-sum/job basis of "Storage ...

Service Tax

April 13, 2016

Classification - Contract on lump-sum/job basis of "Storage Warehouse and handling of Agricultural Produce" - produce of attendance sheet, proof of actual payment towards statutory obligations like PF, ESIC etc., would mean that the contract entered was for description of work and supply of unskilled manpower, directly comes under the category of "Manpower Recruitment and Supply Agency Services" - AT

View Source

 


 

You may also like:

  1. Levy of Service Tax - Cargo Handling Services - there are no merit in the argument of Revenue that the activity of Cargo Handling in the Container Freight Station is...

  2. Demand of service tax and Penalty u/s 78 of FA - Classification of services - Cargo Handling Service/Business Auxiliary Service, or not - It is noticed that the...

  3. TDS u/s 195 - TDS on overseas payment - Annual Payment made to the international boards through affiliation with IBO, Cambridge etc. under the head authorization fee,...

  4. Valuation - inclusion of reimbursement of expenses - Storage & Warehousing - Cargo Handling Services - transportation charges shows separately in Invoice on actual basis...

  5. Cargo Handling Service versus Airport Services - classification - If there is holding of cargo for a few hours or a few days for proper handling of cargo and loading on...

  6. Royalty & lump sum fee – The payment of lump sum fees for the technical know-how and the royalty is allowable as revenue expenditure - AT

  7. Warehouse (Custody and Handling of Goods) Amendment Regulations, 2019

  8. Guidelines for handling and storage of valuable goods that are seized/confiscated by the Department.

  9. Guidelines for handling and storage of valuable goods that are seized/ confiscated by the Department - CBEC

  10. Storage and warehousing Service – management of the records such as discharged cheques, vouchers, books of accounts, cannot be considered as storage and warehousing of...

  11. The appellate tribunal addressed two main issues regarding the non-payment of service tax by the appellant. Firstly, it examined the non-payment of service tax on ground...

  12. Validity of assessment order - division of contract into two parts i.e. supply of goods and works contract - the agreement, which was arrived between the parties, did...

  13. Classification of service - appellants had been appointed as custodian of imported edible oils under Customs Act, 1962 and had rented/leased out their storage tanks in...

  14. Doctrine of promissory estoppel - Grant of Concession upto 33% when Entertainment Tax paid in lump sum - The representation was only that the State Government had...

  15. Prima facie tax is payable on storage and warehousing from refineries to storage tanks and connecting pipeline to storage tank of SPIC comply - AT

 

Quick Updates:Latest Updates