Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    LTCG - deduction u/s 54F - Ownership of more than...     TaxTMI    Deductions u/s 80IC - audit report in Form 10 CCB,...     TaxTMI    Seeking grant of bail - Evasion of GST - The High...     TaxTMI    Territorial Jurisdiction - seeking transfer of...     TaxTMI    Eligibility for Composition scheme - ice-cream -...     TaxTMI    Characterization of receipt - amount received by...     TaxTMI    Validity of assessment order - SCN as also the...     TaxTMI    Seeking reimbursement of GST amount paid by the...     TaxTMI    Condonation of delay in filing an appeal before the...     TaxTMI    Valuation of imported goods - inclusion of royalty...     TaxTMI    Validity Of Order passed u/s 73 of the Central...     TaxTMI    Denial of Input Tax Credit (ITC) - Proof of...     TaxTMI    Rectification petition - Validity Of Order passed -...     TaxTMI    Service of SCN - Breach of principles of natural...     TaxTMI    The Ministry of Finance's recent notification...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

Nature of activity of Payment Gateway services provided to ...

Service Tax

May 18, 2016

Nature of activity of Payment Gateway services provided to client in USA - by providing the payment processing services to WWD US, the applicant is not providing any service to the customers of WWD US in India. - Activity is not subject to service tax - AAR

View Source

 

← Previous Next →

 

You may also like:

  1. Nature of activity of Payment Gateway services provided to client in USA - As all the ingredients enlisted under Rule 6A ibid are satisfied, said service will qualify as...

  2. Amount received is in the nature of royalty or not - taxability in India - Section 9(1)(xi) - activity of providing access to its internet by which it provides a gateway...

  3. Services being provided by the branch office in India to the Head Office in USA - income earned by the assessee from the activities carried on by it is taxable in India - AT

  4. Nature of activity - levy of service tax - When the assessee-Appellants had no relationship with the imported goods, then the services provided by them were nothing else...

  5. Demand of service tax - activity of preparation of vegetables, fruits by processing the same & packing in consumer packs for their clients is in relation to agriculture...

  6. TDS u/s 194H - Payment Gateway Charges - the parties are service providers who collect fees from participants and they collect gateway payment commission from the...

  7. TDS u/s 195 - referral fee paid to a foreign concern, in USA for introducing clients - not in the nature of Managerial services,Technical services or Consultancy fees -...

  8. Nature of services provided to group companies - activities covered under the definition of management consultant. - demand confirmed with penalty - AT

  9. Income taxable in India - screening and investigation services provided by the assessee to its customers in India - Royalty or Fees for Technical Services (FTS) - The...

  10. Demand of serviced tax under business auxiliary service - Promotion or marketing of service provided by the client versus broadcasting service - pre-deposit of the...

 

Quick Updates:Latest Updates

H: Revision u/s 263 - As per CIT, AO has not examined the issue of intere...
F: Input Tax Credit
F: Notification No. 3/2023 - Compensation Cess (Rate) dt. 26.07.2023-Is i...
F: gst rule 96(10)
N: Rate of exchange of one unit of foreign currency equivalent to Indian ...
C: Partial modification to the circular no. IBBI/LIQ/61/2023 dated 28th S...
C: Circular on Standardization of the Private Placement Memorandum (PPM) ...
H: Assessment u/s 153A - Addition u/s 68 - bogus unsecured loan - unexpla...
H: Addition u/s 69 - The dispute arose from the purchase of immovable pro...
H: Levy of tax - non-banking financial services - sundry creditors - GSTR...
H: Penalty imposed on the appellant being the employee of the Shipping Li...
H: Penalty under Rule 18 (1) of CBLR 2018 on customs broker - exporter av...
H: Benefit of exemption from Customs Duty - Classification of impugned go...
H: Professional Misconduct by CA - The NFRA found that the auditors negle...
H: Approval of Resolution Plan - whether the Appellant is secured credito...
H: Levy of service tax - Intellectual Property Services - The Tribunal ob...
H: Point of Taxation rules - Liability for service tax on provisional ent...
H: Taxability of expenses reimbursed to the foreign distributors under re...
H: Seeking to remove the encumbrance of the attachment in the petitioners...
H: Disparity between the petitioners GSTR 1 and GSTR 3B returns - error o...
H: Jurisdiction to issue show cause notice and initiate proceedings under...
C: Discontinuation of Safeguard measures on import of Isopropyl alcohol (...
N: Notify “Public Tech Platform for Frictionless Credit” as the system wi...
N: Seeks to rescinds Notification G.O. (P) No.123/2023/TAXES dated the 12...
A: The onus is entirely on the Revenue to establish existence of PE every year
A: Know the Contrasts between PF and ESIC
A: RECENT SUPREME COURT JUDGMENTS ON ARBITRATION
A: If tax liability including interest has been paid subsequently SCN can...
A: REJECTION OF APPLICATION FOR INSOLVENCY RESOLUTION PROCESS OF PERSONAL...
A: Right to personal hearing and Right to object the SCN cannot be compro...